Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws - 1984, Regular Session
Key: (1) language to be deleted (2) new language
Laws of Minnesota 1984
CHAPTER 655-H.F.No. 2207
An act relating to Minnesota Statutes; correcting
erroneous, ambiguous, omitted, and obsolete references
and text; eliminating certain redundant, conflicting,
and superseded provisions; reenacting certain laws;
correcting 1984 session legislation; amending
Minnesota Statutes 1982, sections 14.40; 15.18, as
amended; 52.03, subdivision 2, as added; 60B.01,
subdivision 1, as amended; 83.26, subdivision 2, as
amended; 97.433, subdivision 3; 116C.73; 116D.06,
subdivision 1; 123.78, subdivision 1; 156A.04; 161.16,
subdivision 4; 169.45; 256C.02; 290.08, subdivision
26, as added; 298.24, subdivision 1, as amended;
302A.115, subdivision 3; 327C.02, subdivision 3;
336.1-101, as amended; 356.23; 356.25; 383A.09,
subdivision 5; 412.022, subdivision 1; 473.404,
subdivision 6, if added; 480.057, as amended; 501.78,
subdivision 4; 524.1-101, as amended; 524.3-1201;
609.346, subdivision 2; 609.487, subdivision 4;
626.556, subdivision 11, as amended; Minnesota
Statutes 1983 Supplement, sections 3.9222, subdivision
6; 14.115, subdivisions 5 and 6; 16.872, subdivision
4; 38.04; 41.61, subdivision 1; 51A.51, subdivisions 2
and 3a; 53.03, subdivision 6; 53.04, subdivision 3a,
and as amended; 60A.17, subdivision 6c; 88.644;
102.26, subdivision 3c; 115.071, subdivision 2b;
116J.28, subdivision 3; 124.195, subdivision 10;
124.2137, subdivision 1; 124.272, subdivision 3;
124A.14, subdivision 1; 144A.071, subdivision 5;
168.126, subdivision 1; 169.123, subdivision 2, as
amended; 176.111, subdivision 18; 240.08, subdivision
2; 241.64, subdivisions 1 and 3; 256B.431,
subdivisions 2 and 3; 260.185, subdivision 1; 268.04,
subdivision 25; 272.02, subdivision 1; 273.118;
290.01, subdivision 19; 290.09, subdivision 5; 290.10;
290.17, subdivision 2; 290A.03, subdivision 3;
297A.01, subdivision 3; 297A.02, subdivision 3;
297A.25, subdivision 1; 300.05, subdivision 2, as
amended; 325F.09; 393.07, subdivision 1; 420.13;
473.446, subdivision 1, as amended; 505.04; 507.235,
subdivision 2; 508.421, subdivision 1; 514.221,
subdivision 3; 515A.1-102; 518.17, subdivision 5;
543.20, subdivision 2; 558.215; 629.341, subdivision
1; Laws 1980, chapter 451, section 2; Laws 1983,
chapters 128, section 36; 289, section 114,
subdivision 1; reenacting Minnesota Statutes 1983
Supplement, sections 45.04, subdivision 1; 116J.28;
256.482, subdivision 2; Laws enacted at the 1984
regular session styled as H.F. Nos. 1156, sections 9
and 13; 1801, section 10, subdivision 5; 2016, article
8, section 2, subdivision 4; 2148, section 2; 2314,
section 8; 2317, article 2, section 1; and S.F. Nos.
1336, section 19; 1815, section 1, subdivision 4;
1913, article 1, section 9; 2145, section 1; repealing
Minnesota Statutes 1982, sections 156A.031,
subdivision 2; 377.06; and 480.059, subdivision 3;
repealing Minnesota Statutes 1983 Supplement, section
116D.05; Laws 1982, chapter 501, section 20; Laws
1983, chapters 142, sections 5 and 8; 207, sections 6
and 42; 248, section 3; 253, section 22; 259, section
6; 260, sections 15, 47, and 56, subdivision 2; 277,
section 2, subdivision 2; 289, section 16; 293,
sections 66, 80, and 83; 301, section 66; 312, article
8, section 6.
REVISOR'S BILL
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
Section 1. Minnesota Statutes 1983 Supplement, section
3.9222, subdivision 6, is amended to read:
Subd. 6. The legislature legislative coordinating
commission shall supply the commission with necessary staff,
office space and administrative services.
Sec. 2. Minnesota Statutes 1983 Supplement, section
14.115, subdivision 5, is amended to read:
Subd. 5. [COMPLIANCE.] If a hearing examiner or the
attorney general finds that an agency has failed to comply with
subdivisions 1 to 4 of this section, the rules shall not be
adopted.
Sec. 3. Minnesota Statutes 1983 Supplement, section
14.115, subdivision 6, is amended to read:
Subd. 6. [AGENCY REVIEW OF RULES.] Each agency shall,
during the five-year period beginning with the effective date of
this section, review the current rules of the agency which were
in effect prior to that date and shall consider methods of
reducing their impact on small businesses as provided under
subdivision 2. If a method appears feasible, the agency shall
propose an amendment to the rule. No review is necessary for a
rule that is repealed during the five-year period. This
subdivision shall not apply to rules governing licensure of
occupations listed in section 116J.70, subdivision 2a, clause
(3), paragraphs (a) through to (pp).
Sec. 4. Minnesota Statutes 1982, section 14.40, is amended
to read:
14.40 [REVIEW OF RULES BY COMMISSION.]
The commission shall promote adequate and proper rules by
agencies and an understanding upon the part of the public
respecting them. The jurisdiction of the commission includes
all rules as defined in section 14.02, subdivision 4. The
commission also has jurisdiction of rules which are filed with
the secretary of state in accordance with section 14.38,
subdivisions 5, 6, 7, 8, 9, and 11 or were filed with the
secretary of state in accordance with the provisions of section
14.19 14.38, subdivisions 5 to 9, which were in effect on the
date the rules were filed. It may hold public hearings to
investigate complaints with respect to rules if it considers the
complaints meritorious and worthy of attention. It may, on the
basis of the testimony received at the public hearings, suspend
any rule complained of by the affirmative vote of at least six
members provided the provisions of section 14.42 have been met.
If any rule is suspended, the commission shall as soon as
possible place before the legislature, at the next year's
session, a bill to repeal the suspended rule. If the bill is
not enacted in that year's session, the rule is effective upon
adjournment of the session unless the agency has repealed it.
If the bill is enacted, the rule is repealed. The commission
shall make a biennial report to the legislature and governor of
its activities and include its recommendations to promote
adequate and proper rules and public understanding of the rules.
Sec. 5. Minnesota Statutes 1983 Supplement, section
16.872, subdivision 4, is amended to read:
Subd. 4. The powers and duties of the council are:
(1) To develop an overall restoration plan for the
governor's residence and surrounding grounds;
(2) To approve alterations in the existing structure as the
council deems appropriate;
(3) Notwithstanding the gift acceptance procedures of
sections 7.09 to 7.12, to solicit contributions for and maintain
and improve the quality of furnishings for the public areas of
the building by accepting gifts of, or acquiring with donated
money, furnishings, objects of art, and other items that the
council determines may have historical value in keeping with the
period and purpose of the building; and
(4) Notwithstanding sections 7.09 to 7.12, to solicit
contributions for the renovation of and making capital
improvements to the state ceremonial building governor's
residence.
Gifts for the benefit of the governor's residence and
surrounding grounds are not accepted by the state unless
accepted by the council. The council shall maintain a complete
inventory of all gifts and articles received.
Sec. 6. Minnesota Statutes 1983 Supplement, section 38.04,
is amended to read:
38.04 [ANNUAL MEETINGS; REPORTS.]
Every county agricultural society shall hold an annual
meeting for the election of officers and the transaction of
other business on or before the third Tuesday in November, each
year, at which time its secretary shall make a report of its
proceedings for the preceding year; this report shall contain a
statement of all transactions at its fairs, the numbers of
entries, the amount and source of all moneys received, and the
amount paid out for premiums and other purposes, and show in
detail its entire receipts and expenditures during the year.
The report must contain a separate accounting of any income
received from the operation of horse racing on which pari-mutuel
betting is conducted, and of the disposition of that income.
The treasurer shall make a comprehensive report of the
funds received, paid out, and on hand, and upon whose order
paid. Each secretary shall cause a certified copy of his annual
report to be filed with the county recorder of the county and
the commissioner of agriculture on or before the first day of
November, each year.
Sec. 7. Minnesota Statutes 1983 Supplement, section 41.61,
subdivision 1, is amended to read:
Subdivision 1. [SPECIAL ACCOUNT; STANDING APPROPRIATION.]
There is created a special account in the state treasury for the
purposes of financing the family farm security program.
The amount needed from time to time to pay lenders for
defaulted loans and make other payments authorized by this
chapter and to pay including insurance premiums and taxes on
defaulted farms is appropriated from the special account to the
commissioner. Money is also appropriated to the commissioner
from the special account so that the commissioner may purchase
the rights of first lienholders at mortgage foreclosure sales.
The sum of all outstanding family farm security loans guaranteed
by the commissioner at any time may not exceed $100,000,000.
Sec. 8. Minnesota Statutes 1983 Supplement, section 45.04,
subdivision 1, is reenacted.
Sec. 9. Laws 1983, chapter 289, section 16, is repealed.
Sec. 10. Minnesota Statutes 1983 Supplement, section
51A.51, subdivision 2, is amended to read:
Subd. 2. [INCORPORATION FEE.] At the time of filing the
application for a certificate of incorporation, the
incorporators shall pay a $1,000 filing fee which shall be paid
into the state treasury and credited to the general fund, and
shall pay to the banking department a $500 investigation fee.
If an application is contested, 50 percent of an additional fee
equal to the actual costs incurred by the department of commerce
in approving or disapproving the application, payable to the
state treasurer and credited by the treasurer to the general
fund, shall be paid by the applicant and 50 percent equally by
the intervening parties.
Sec. 11. Minnesota Statutes 1983 Supplement, section
51A.51, subdivision 3a, is amended to read:
Subd. 3a. [FEE FOR ESTABLISHMENT OF OTHER THAN PRINCIPAL
OFFICE.] There shall accompany each application to the
commissioner for establishment of other than the principal
office a $1,000 filing fee payable to the state treasury and
$500 payable to the banking department. If an application is
contested, 50 percent of an additional fee equal to the actual
costs incurred by the department of commerce in approving or
disapproving the application, payable to the state treasurer and
credited by the treasurer to the general fund, shall be paid by
the applicant and 50 percent equally by the intervening parties.
Sec. 12. Minnesota Statutes 1983 Supplement, section
53.03, subdivision 6, is amended to read:
Subd. 6. [AMENDED CERTIFICATES, THRIFT CERTIFICATES FOR
INVESTMENT, APPLICATION, FEE, NOTICE.] Upon approval by the
commissioner of banks of a commitment for insurance or guarantee
of certificates to be held for investment as required in section
53.10, subdivision 3, an industrial loan and thrift company may
apply to the department of commerce for an amended certificate
of authorization and consent to sell and issue thrift
certificates for investment.
The application, in triplicate, must be in the form
prescribed by the department of commerce and filed in its
office. At the time of filing the application, the applicant
shall pay a filing fee of $500 and if an application is
contested, 50 percent of an additional fee equal to the actual
costs incurred by the department of commerce in approving or
disapproving the application, payable to the state treasurer and
credited by the treasurer to the general fund, must be paid by
the applicant and 50 percent equally by the intervening
parties. A notice of the filing of the application must be
published once within 30 days of the receipt of the form
prescribed by the department of commerce, at the expense of the
applicant, in a newspaper published in the municipality in which
the place of business under the application is located, or if
there is none, in a newspaper published at the county seat of
the county in which the place of business is located. Not more
than one place of business maintained under a certificate of
authorization may be the subject of an application.
Sec. 13. Minnesota Statutes 1983 Supplement, section
53.04, subdivision 3a, is amended to read:
Subd. 3a. (a) The right to make loans, secured or
unsecured, at the rates and on the terms and other conditions
permitted licensees under chapter 56. Loans made under the
authority of chapter 56 must be in amounts in compliance with
section 53.05, clause (3) (7), or 56.131, subdivision 1,
paragraph (a), whichever is less. The right to extend credit or
lend money and to collect and receive charges therefor as
provided by chapter 334, or in lieu thereof to charge, collect,
and receive interest at the rate of 21.75 percent per annum.
The provisions of sections 47.20 and 47.21 do not apply to loans
made under this section, except as specifically provided in this
subdivision. Nothing in this subdivision is deemed to
supersede, repeal, or amend any provision of section 53.05. A
licensee making a loan under this chapter secured by a lien on
real estate shall comply with the requirements of section 47.20,
subdivision 8.
(b) Loans made under this section at a rate of interest not
in excess of that provided for in paragraph (a) may be secured
by real or personal property, or both. If the proceeds of a
loan made after August 1, 1984 are used in whole or in part to
satisfy the balance owed on a contract for deed, the rate of
interest charged on the loan must not exceed the rate provided
in section 47.20, subdivision 4a. If the proceeds of a loan
secured by a first lien on the borrower's primary residence are
used to finance the purchase of the borrower's primary
residence, the loan must comply with the provisions of section
47.20.
(c) A loan made under this section that is secured by real
estate and that is in a principal amount of $7,500 or more and a
maturity of 60 months or more may contain a provision permitting
discount points, if the loan does not provide a loan yield in
excess of the maximum rate of interest permitted by this
subdivision. Loan yield means the annual rate of return
obtained by a licensee computed as the annual percentage rate is
computed under Federal Regulation Z. If the loan is prepaid in
full, the licensee must make a refund to the borrower to the
extent that the loan yield will exceed the maximum rate of
interest provided by this subdivision when the prepayment is
taken into account.
Sec. 14. Minnesota Statutes 1983 Supplement, section
60A.17, subdivision 6c, is amended to read:
Subd. 6c. [REVOCATION OR SUSPENSION OF LICENSE.] (a) The
commissioner may suspend or revoke an insurance agent's license
issued to a natural person or impose a civil penalty appropriate
to the offense, not to exceed $5,000 upon that licensee, or
both, if, after notice and hearing, the commissioner finds as to
that licensee any one or more of the following conditions:
(1) any materially untrue statement in the license
application;
(2) any cause for which issuance of the license could have
been refused had it then existed and been known to the
commissioner at the time of issuance;
(3) violation of, or noncompliance with, any insurance law
or violation of any rule or order of the commissioner or of a
commissioner of insurance of another state or jurisdiction;
(4) obtaining or attempting to obtain any license through
misrepresentation or fraud;
(5) improperly withholding, misappropriating, or converting
to the licensee's own use any moneys belonging to a
policyholder, insurer, beneficiary, or other person, received by
the licensee in the course of the licensee's insurance business;
(6) misrepresentation of the terms of any actual or
proposed insurance contract;
(7) conviction of a felony or of a gross misdemeanor or
misdemeanor involving moral turpitude;
(8) that the licensee has been found guilty of any unfair
trade practice, as defined in chapters 60A to 72A, or of fraud;
(9) that in the conduct of the agent's affairs under the
license, the licensee has used fraudulent, coercive, or
dishonest practices, or the licensee has been shown to be
incompetent, untrustworthy, or financially irresponsible;
(10) that the agent's license has been suspended or revoked
in any other state, province, district, territory, or foreign
country;
(11) that the licensee has forged another's name to an
application for insurance; or
(12) that the licensee has violated subdivision 6b.
(b) The commissioner may suspend or revoke an insurance
agent's license issued to a partnership or corporation or impose
a civil penalty not to exceed $5,000 upon that licensee, or
both, if, after notice and hearing, the commissioner finds as to
that licensee, or as to any partner, director, shareholder,
officer, or employee of that licensee, any one or more of the
conditions set forth in paragraph (a).
(c) A revocation of a license shall prohibit the licensee
from making a new application for a license for at least one
year. Further, the commissioner may, as a condition of
relicensure, require the applicant to file a reasonable bond for
the protection of the citizens of this state, which bond shall
be maintained by the licensee in full force for a period of five
years immediately following issuance of the license, unless the
commissioner at his or her discretion shall after two years
permit the licensee to sooner terminate the maintenance filing
of the bond.
(d) Whenever it appears to the commissioner that any person
has engaged or is about to engage in any act or practice
constituting a violation of chapter 60A or of any rule or order
of the commissioner:
(1) The commissioner may issue and cause to be served upon
the person an order requiring the person to cease and desist
from the violation. The order shall give reasonable notice of
the time and place of hearing and shall state the reasons for
the entry of the order. A hearing shall be held not later than
seven days after the issuance of the order unless the person
requests a delay. After the hearing and within 30 days of
filing of any exceptions to the hearing examiner's report, the
commissioner shall issue an order vacating the cease and desist
order or making it permanent as the facts require. All hearings
shall be conducted in accordance with the provisions of chapter
14. If the person to whom a cease and desist order is issued
fails to appear at the hearing after being duly notified, the
person shall be deemed in default, and the proceeding may be
determined against the person upon consideration of the cease
and desist order, the allegations of which may be deemed to be
true;
(2) The commissioner may bring an action in the district
court in the appropriate county to enjoin the acts or practices
and to enforce compliance with chapter 60A and any rule or order
of the commissioner; and
(3) In any proceeding under chapter 60A relating to
injunction, the request for injunction may be brought on for
hearing and disposition upon an order to show cause returnable
upon not more than eight days notice to the defendant. The case
shall have precedence over other matters on the court calendar
and shall not be continued without the consent of the state of
Minnesota, except upon good cause shown to the court, and then
only for a reasonable length of time as may be necessary in the
opinion of the court to protect the rights of the defendant.
(e) The commissioner may, in the manner prescribed by
chapter 14, impose a civil penalty not to exceed $5,000 upon a
person whose licensed license has lapsed, or been suspended,
revoked, or otherwise terminated, for engaging in conduct
prohibited by paragraph (a) before, during, or after the period
of his or her licensure.
Sec. 15. Minnesota Statutes 1983 Supplement, section
88.644, is amended to read:
88.644 [CONSENT OR BILL OF SALE TO BE CARRIED WHEN
TRANSPORTING TREES; RECORDS.]
Any person having in his possession more than three
decorative trees, and any person transporting the same, on any
public highway in this state shall carry in his possession the
written consent or bill of sale referred to in section 88.642.
The consent or bill of sale, or an original duplicate or
certified copy thereof, shall be kept in the possession of the
vendee named therein until January 31st of the year following
the date thereof and shall be open to inspection during
reasonable hours to any officer of the department of natural
resources.
Failure to comply with any of the requirements of this
section constitutes a violation of sections 88.641 to 88.649
88.648 and subjects the decorative trees not covered by a
consent or bill of sale to seizure and confiscation by the state
as contraband in addition to the other penalties provided for
violation thereof.
The provisions of this section shall not apply to
decorative trees in the possession of or being transported by
any properly authorized federal, state, or local government
official for a legitimate public purpose.
Sec. 16. Minnesota Statutes 1982, section 97.433,
subdivision 3, is amended to read:
Subd. 3. [SOURCE OF PAYMENTS.] Money to make payments to
the Leech Lake Band and White Earth Band special license account
pursuant to sections 94.16 and 97.431, subdivision 4, and
97.432, is annually appropriated for that purpose in a ratio of
60 percent from the game and fish fund and 40 percent from the
general fund.
Sec. 17. Minnesota Statutes 1983 Supplement, section
102.26, subdivision 3c, is amended to read:
Subd. 3c. All gill net licenses on Lake of the Woods and
Rainy Lake shall be canceled after the 1987 license year. A
gill net licensee whose license is canceled as provided in this
subdivision retains the walleye quota which he holds at the time
of cancellation, subject to the quota phase-out schedule in
subdivision 3a or 3b. Notwithstanding the provisions of section
102.235, the licensee may be issued a pound or trap net license
for the netting of game fish in accordance with the quota of the
licensee.
Sec. 18. Minnesota Statutes 1983 Supplement, section
115.071, subdivision 2b, is amended to read:
Subd. 2b. [HAZARDOUS WASTE; UNLAWFUL DISPOSAL; CRIMINAL
PENALTIES.] Any person who knowingly, or with reason to know,
disposes of hazardous waste in a manner contrary to any
provision of chapter 115 or 116, or any standard or rule adopted
in accordance with those chapters relating to disposal, is
guilty of a felony. Punishment shall be by a fine of not more
than $25,000 per day of violation or by imprisonment for not
more than five years, or both.
For the purposes of this subdivision, the terms defined in
this clause clauses (a) and (b) have the meanings given them.
(a) "Disposal" has the meaning given it in section 115A.03,
subdivision 9.
(b) "Hazardous waste" has the meaning given it in section
116.06, subdivision 13.
Sec. 19. Minnesota Statutes 1982, section 116C.73, is
amended to read:
116C.73 [TRANSPORTATION OF RADIOACTIVE WASTES INTO STATE.]
Notwithstanding any provision of chapter 116H 116J, to the
contrary, no person shall transport radioactive wastes into the
state of Minnesota for the purpose of disposal by burial in soil
or permanent storage within Minnesota unless expressly
authorized by the Minnesota legislature, except that radioactive
wastes may be transported into the state for temporary storage
in accordance with applicable federal and state law for up to 12
months pending transportation out of the state.
Sec. 20. Minnesota Statutes 1983 Supplement, section
116D.05 is repealed.
Sec. 21. Minnesota Statutes 1982, section 116D.06,
subdivision 1, is amended to read:
Subdivision 1. Nothing in sections 116D.03 to 116D.05
116D.045 shall in any way affect the specific statutory
obligations of any state agency to (a) comply with criteria or
standards of environmental quality, (b) coordinate or consult
with any federal or state agency, or (c) act or refrain from
acting contingent upon the recommendations or certification of
any other state agency or federal agency.
Sec. 22. Minnesota Statutes 1983 Supplement, section
116J.28, is reenacted.
Sec. 23. Minnesota Statutes 1983 Supplement, section
116J.28, subdivision 3, is amended to read:
Subd. 3. No proposed large energy facility shall be
certified for construction unless the applicant has justified
its need. In assessing need, the commissioner commission shall
evaluate:
(1) The accuracy of the long-range energy demand forecasts
on which the necessity for the facility is based;
(2) The effect of existing or possible energy conservation
programs under sections 116J.05 to 116J.30 or other federal or
state legislation on long-term energy demand;
(3) The relationship of the proposed facility to overall
state energy needs, as described in the most recent state energy
policy and conservation report prepared pursuant to section
116J.18;
(4) Promotional activities which may have given rise to the
demand for this facility;
(5) Socially beneficial uses of the output of this
facility, including its uses to protect or enhance environmental
quality;
(6) The effects of the facility in inducing future
development;
(7) Possible alternatives for satisfying the energy demand
including but not limited to potential for increased efficiency
of existing energy generation facilities;
(8) The policies, rules, and regulations of other state and
federal agencies and local governments; and
(9) Any feasible combination of energy conservation
improvements, required by the commission pursuant to section
216B.241, that can (a) replace part or all of the energy to be
provided by the proposed facility, and (b) compete with it
economically.
Sec. 24. Minnesota Statutes 1982, section 123.78,
subdivision 1, is amended to read:
Subdivision 1. [GENERAL PROVISIONS.] A district eligible
to receive state aid for transportation under chapter 124, shall
provide equal transportation within the district for all school
children to any school when transportation is deemed necessary
by the school board because of distance or traffic condition in
like manner and form as provided in sections 123.39 and 124.223,
when applicable.
Sec. 25. Minnesota Statutes 1983 Supplement, section
124.195, subdivision 10, is amended to read:
Subd. 10. [AID PAYMENT PERCENTAGE.] Except as provided in
subdivisions 8 and 9, beginning in fiscal year 1984, all
education aids and credits in chapters 121, 123, 124, 125, and
section 273.1392, except post-secondary vocational shall be paid
at 85 percent of the estimated entitlement during the fiscal
year of the entitlement. The amount of the actual entitlement,
after adjustment for actual data, minus the payments made during
the fiscal year of the entitlement shall be paid as the final
adjustment payment according to subdivision 6.
Sec. 26. Minnesota Statutes 1983 Supplement, section
124.272, subdivision 3, is amended to read:
Subd. 3. [COOPERATION PLAN.] To receive aid or to levy
pursuant to section 275.125, subdivision 8a a district shall
submit to the commissioner of education an application for aid
by August 15. The application shall contain the following:
(a) a three-year plan to improve the district curriculum,
which gives priority to offering of any of the following: a
three-year mathematics sequence in grades 10 through to 12, a
three-year science sequence in grades 10 through to 12, a
two-year foreign language sequence, elementary and secondary
courses in computer usage, or other programs recommended by the
state board;
(b) an assurance that the proposed curriculum in clause (a)
has been developed in conjunction with the planning, evaluation,
and reporting process of section 123.741;
(c) a copy of the cooperation agreement;
(d) a description of the proposed increase in curriculum
offerings resulting from the agreement;
(e) the estimated instructional cost of the cooperation
plan for the following fiscal year; and
(f) other information required by the commissioner.
Sec. 27. Minnesota Statutes 1983 Supplement, section
124A.14, subdivision 1, is amended to read:
Subdivision 1. [FIFTH TIER ALLOWANCE.] "Fifth tier
allowance" means the amount of revenue per actual pupil unit
used to compute the fifth tier aid for a particular school year
and the corresponding levy for that school year. The fifth tier
allowance shall equal the result of the following computation:
(a) Determine the revenue the district would have received
for the 1984-1985 school year from grandfather revenue,
replacement revenue, and low fund balance revenue, if the
provisions of Minnesota Statutes 1982, sections 124.2123,
124.2124, and 124.2128 had been effective for the 1984-1985
school year.
(b) Determine the discretionary revenue the district would
have received for the 1984-1985 school year if the provisions of
Minnesota Statutes 1982, section 124.2125 had been effective for
the 1984-1985 school year. Assume the district had been
entitled to and had levied the maximum allowable under section
275.125, subdivisions subdivision 7a, and no aid or levy
reductions were made according to section 275.125, subdivision
7c.
(c) Determine the amount of revenue equal to $25 times the
total pupil units in the 1984-1985 school year.
(d) Add the results in clauses (a), (b), and (c).
(e) Determine the estimated revenue the district would
receive for the 1984-1985 school year from the first to fourth
tier revenue for the 1984-1985 school year.
(f) Subtract the result of clause (e) from the result of
clause (d).
(g) Divide the amount in clause (f) by the 1984-1985 actual
pupil units.
Sec. 28. Minnesota Statutes 1983 Supplement, section
144A.071, subdivision 5, is amended to read:
Subd. 5. [REPORT.] The commissioner of energy, planning,
and development, in consultation with the commissioners of
health and public welfare, shall report to the senate health and
human services committee and the house health and welfare
committee by January 15, 1986 and biennially thereafter
regarding:
(1) projections on the number of elderly Minnesota
residents including medical assistance recipients;
(2) the number of residents most at risk for nursing home
placement;
(3) the needs for long-term care and alternative home and
noninstitutional services;
(4) availability of and access to alternative services by
geographic region; and
(5) the necessity or desirability of continuing, modifying,
or repealing the moratorium in relation to the availability and
development of the continuum of long-term care services.
Sec. 29. Minnesota Statutes 1982, section 156A.031,
subdivision 2, is repealed.
Sec. 30. Minnesota Statutes 1982, section 156A.04, is
amended to read:
156A.04 [SUSPENSION OR REVOCATION OF LICENSE.]
The state commissioner of health may, after hearing upon
reasonable notice, suspend or revoke the license of a contractor
or an explorer upon finding that the licensee has violated the
provisions of sections 156A.01 to 156A.08 or the rules and
regulations adopted hereunder applicable to the particular
license. Proceedings by the state commissioner of health
pursuant to this section and review thereof shall be in
accordance with the Administrative Procedure Act.
Sec. 31. Minnesota Statutes 1982, section 161.16,
subdivision 4, is amended to read:
Subd. 4. [REVERSION OR CONVEYANCE TO ANOTHER ROAD
AUTHORITY.] (a) If the commissioner makes a change in the
definite location of a trunk highway as provided in this
section, the portion of the existing road that is no longer a
part of the trunk highway by reason of the change and all right,
title, and interest of the state in the trunk highway shall
revert to the road authority originally charged with the care of
that trunk highway.
(b) If the portion had its origin as a trunk highway, it
shall become a county highway unless it lies within the
corporate limits of a city, in which case it shall become a
street of the city. When the existing road that is no longer a
part of the trunk highway by reason of the change lies within a
city of less than 5,000 population, the portion shall revert to
the county if the portion meets the criteria for a county
state-aid highway. In municipalities of over 5,000 population
that portion of the road may revert to the county if the
appropriate authorities of the state, county and the various
cities through which the route passes so agree. Should any city
not agree that the portion of the roadway that passes through it
shall revert to county jurisdiction, the portion shall not so
revert, although the other portions of the roadway in which
agreement has been reached shall revert to county jurisdiction.
Notwithstanding the other provisions of this chapter or other
applicable laws and regulations, the commissioner may convey and
quitclaim to a county, city, or other political subdivision all
or part of the right of way of the existing road that is no
longer a part of the trunk highway by reason of the
commissioner's order or orders. The conveyance shall be for
highway purposes, and the future cost of maintenance,
improvement, or reconstruction of the highway and the
contribution of that highway to the public highway system is
reasonable and proper consideration for the conveyance. Extra
Session Laws 1967, Chapter 11 This subdivision shall apply to
all trunk highways reverted before the date of its enactment.
Sec. 32. Minnesota Statutes 1983 Supplement, section
168.126, subdivision 1, is amended to read:
Subdivision 1. [UNIQUE REGISTRATION CATEGORY.] A unique
vehicle registration category is established for vehicles known
as commuter vans, as defined in section 221.011, subdivision 22,
paragraph (l) 27.
Sec. 33. Minnesota Statutes 1982, section 169.45, is
amended to read:
169.45 [SCHOOL BUSES.]
The state board of education shall have sole and exclusive
authority to adopt and enforce regulations rules not
inconsistent with this chapter to govern the design, color, and
operation of school buses used for the transportation of school
children, when owned and operated by a school district or
privately owned and operated under a contract with a school
district, and these regulations rules shall be made a part of
any such contract by reference. Each school district, its
officers and employees, and each person employed under such a
contract is subject to these regulations rules.
Sec. 34. Minnesota Statutes 1983 Supplement, section
176.111, subdivision 18, is amended to read:
Subd. 18. [BURIAL EXPENSE.] In all cases where death
results to an employee from a personal injury arising out of and
in the course of employment, the employer shall pay the expense
of burial, not exceeding in amount $2,500. In case any dispute
arises as to the reasonable value of the services rendered in
connection with the burial, its reasonable value shall be
determined and approved by the commissioner, a compensation
judge, or workers' compensation court of appeals, in cases upon
appeal, before payment, after reasonable notice to interested
parties as is required by the commissioner. If the deceased
leave leaves no dependents, no compensation is payable, except
as provided by this chapter.
Sec. 35. Minnesota Statutes 1983 Supplement, section
240.08, subdivision 2, is amended to read:
Subd. 2. [APPLICATION.] An application for a class C
license must be on a form the commission prescribes and must be
accompanied by an affidavit of qualification that the applicant:
(a) is not in default in the payment of an obligation or
debt to the state under Laws 1983, chapter 214;
(b) has never been convicted of a felony in a state or
federal court and does not have a state or federal felony charge
pending;
(c) is not and never has been connected with or engaged in
an illegal business;
(d) has never been found guilty of fraud or
misrepresentation in connection with racing or breeding;
(e) has never been found guilty of a violation of law or
rule relating to horse racing, pari-mutuel betting or any other
form of gambling which is a serious violation as defined by the
commission's rules; and
(f) has never knowingly violated a rule or order of the
commission or a law of Minnesota relating to racing.
The application must also contain an irrevocable consent
statement, to be signed by the applicant, which states that
suits and actions relating to the subject matter of the
application or acts or omissions arising from it may be
commenced against the applicant in any court of competent
jurisdiction in this state by the service on the secretary of
state of any summons, process, or pleadings pleading authorized
by the laws of this state. If any summons, process, or
pleadings pleading is served upon the secretary of state, it
must be by duplicate copies. One copy must be retained in the
office of the secretary of state and the other copy must be
forwarded immediately by certified mail to the address of the
applicant, as shown by the records of the commission.
Sec. 36. Minnesota Statutes 1983 Supplement, section
241.64, subdivision 1, is amended to read:
Subdivision 1. [CREATION.] Within 60 days after the
effective date of sections 241.61 to 241.66, the commissioner
shall appoint a nine member advisory council to advise him on
the implementation of sections 241.61 to 241.66. The provisions
of section 15.059 shall govern the terms, removal of members,
and expiration of the advisory council. Council members shall
not receive per diem, but shall receive expenses in the same
manner and amount as state employees.
Sec. 37. Minnesota Statutes 1983 Supplement, section
241.64, subdivision 3, is amended to read:
Subd. 3. [DUTIES.] The advisory council shall:
(a) recommend to the commissioner the names of five
applicants for the position of project coordinator.;
(b) advise the commissioner on the rules promulgated
pursuant to section 241.63;
(c) review and comment on applications received by the
commissioner for designation as a pilot program and applications
for education grants; and
(d) advise the project coordinator in the performance of
his duties in the administration and coordination of the
programs funded under section 241.62.
Sec. 38. Minnesota Statutes 1983 Supplement, section
256.482, subdivision 2, is reenacted.
Sec. 39. Laws 1983, chapters 260, section 56, subdivision
2; and 277, section 2, subdivision 2, are repealed.
Sec. 40. Minnesota Statutes 1983 Supplement, section
256B.431, subdivision 2, is amended to read:
Subd. 2. [OPERATING COSTS.] (a) The commissioner shall
establish, by rule, procedures for determining per diem
reimbursement for operating costs based on actual resident days.
The commissioner shall disallow any portion of the general and
administration cost category, exclusive of fringe benefits and
payroll taxes, that exceeds:
(1) 10 percent for nursing homes with more than 100
certified beds in total,
(2) 12 percent for nursing homes with fewer than 101 but
more than 40 certified beds in total,
(3) 14 percent for nursing homes with 40 or fewer certified
beds in total, and
(4) 15 percent for convalescent and nursing care units
attached to hospitals for the rate year beginning July 1, 1983,
of the expenditures in all operating cost categories except
fringe benefits, payroll taxes, and general and administration.
(b) For the rate year beginning July 1, 1983, and ending
June 30, 1984, the prospective operating cost payment rate for
each nursing home shall be determined by the commissioner based
on the allowed historical operating costs as reported in the
most recent cost report received by December 31, 1982 and
audited by March 1, 1983, and may be subsequently adjusted to
reflect the costs allowed. To determine the allowed historical
operating cost, the commissioner shall update the historical per
diem shown in those cost reports to June 30, 1983, using a nine
percent annual rate of increase after applying the general and
administrative cost limitation described in paragraph (a). The
commissioner shall calculate the 60th percentile of actual
allowable historical operating cost per diems for each group of
nursing homes established under subdivision 1.
(1) Within each group, each nursing home whose actual
allowable historical operating cost per diem as determined under
this paragraph (b) is above the 60th percentile shall receive
the 60th percentile increased by six percent plus 80 percent of
the difference between its actual allowable operating cost per
diem and the 60th percentile.
(2) Within each group, each nursing home whose actual
allowable historical operating cost per diem is at or below the
60th percentile shall receive that actual allowable historical
operating cost per diem increased by six percent.
For the rate year beginning July 1, 1984, and ending June
30, 1985, the prospective operating cost payment rate for each
nursing home shall be determined by the commissioner based on
actual allowable historical operating costs incurred during the
reporting year preceding the rate year. The commissioner shall
analyze and evaluate each nursing home's report of allowable
operating costs incurred by the nursing home during the
reporting year immediately preceding the rate year. The actual
allowable historical operating costs, after the commissioner's
analysis and evaluation, shall be added together and divided by
the number of actual resident days to compute the actual
allowable historical operating cost per diems. The commissioner
shall calculate the 60th percentile of actual allowable
historical operating cost per diems for each group of nursing
homes established under subdivision 1.
(3) Within each group, each nursing home whose actual
allowable historical operating cost per diem is above the 60th
percentile of payment rates shall receive the 60th percentile
increased at an annual rate of six percent plus 75 percent of
the difference between its actual allowable historical operating
cost per diem and the 60th percentile.
(4) Within each group, each nursing home whose actual
allowable historical operating cost per diem is at or below the
60th percentile shall receive that actual allowable historical
operating cost per diem increased at an annual rate of six
percent.
(c) For subsequent years, the commissioner shall:
(1) Contract with an econometric firm with recognized
expertise in and access to national economic change indices that
can be applied to the appropriate cost categories when
determining the operating cost payment rate;
(2) Establish the 60th percentile of actual allowable
historical operating cost per diems for each group of nursing
homes established under subdivision 1 based on cost reports of
allowable operating costs in the previous reporting year. The
commissioner shall analyze and evaluate each nursing home's
report of allowable operating costs incurred by the nursing home
during the reporting year immediately preceding the rate year
for which the payment rate becomes effective. The allowable
historical operating costs, after the commissioner's analysis
and evaluation, shall be added together and divided by the
actual number of resident days in order to compute the actual
allowable historical operating cost per diem;
(3) Establish a composite index for each group by
determining the weighted average of all economic change
indicators applied to the operating cost categories in that
group;
(4) Within each group, each nursing home shall receive the
60th percentile increased by the composite index calculated in
paragraph (c)(3). The historical base for determining the
prospective payment rate shall not exceed the operating cost
payment rates during that reporting year.
The commissioner shall include the reported actual real
estate tax liability of each proprietary nursing home as an
operating cost of that nursing home. The commissioner shall
include a reported actual special assessment for each nursing
home as an operating cost of that nursing home. Total real
estate tax liability and actual special assessments paid for
each nursing home (i) shall be divided by actual resident days
in order to compute the operating cost payment rate for this
operating cost category, but (ii) shall not be used to compute
the 60th percentile.
(d) The commissioner shall allow the nursing home to keep,
as an efficiency incentive, the difference between the nursing
home's operating cost payment rate established for that rate
year and the actual historical operating costs incurred for that
rate year, if the latter amount is smaller. If a nursing home's
actual historic operating costs are greater than the prospective
payment rate for that rate year, there shall be no retroactive
cost settle-up. If an annual cost report or field audit
indicates that the expenditures for direct resident care have
been reduced in amounts large enough to indicate a possible
detrimental effect on the quality of care, the commissioner
shall notify the commissioner of health and the interagency
board for quality assurance. If a field audit reveals that
unallowable expenditures have been included in the nursing
home's historical operating costs, the commissioner shall
disallow the expenditures and recover the entire overpayment.
The commissioner shall establish, by rule, procedures for
assessing an interest charge at the rate determined for unpaid
taxes or penalties under section 270.75 on any outstanding
balance resulting from an overpayment or underpayment.
(e) The commissioner may negotiate, with a nursing home
that is eligible to receive medical assistance payments, a
payment rate of up to 125 percent of the allowed payment rate to
be paid for a period of up to three months for individuals who
have been hospitalized for more than 100 days, who have
extensive care needs based on nursing hours actually provided or
mental or physical disability, or need for respite care for a
specified and limited time period, and based on an assessment of
the nursing home's resident mix as determined by the
commissioner of health. The payment rate negotiated and paid
pursuant to this paragraph is specifically exempt from the
definition of "rule" and the rule-making procedures required by
chapter 14 and section 256B.502.
(f) Until groups are established according to mix of
resident care needs, nursing homes licensed on June 1, 1983 by
the commissioner to provide residential services for the
physically handicapped and nursing homes that have an average
length of stay of less than 180 days shall not be included in
the calculation of the 60th percentile of any group. For rate
year beginning July 1, 1983 and July 1, 1984, each of these
nursing homes shall receive their actual allowed historical
operating cost per diem increased by six percent. The
commissioner shall also apply to these nursing homes the
percentage limitation on the general and administrative cost
category as provided in subdivision 2, paragraph (a).
Sec. 41. Minnesota Statutes 1983 Supplement, section
256B.431, subdivision 3, is amended to read:
Subd. 3. [PROPERTY-RELATED COSTS.] (a) For rate years
beginning July 1, 1983 and July 1, 1984, property-related costs
shall be reimbursed to each nursing home at the level recognized
in the most recent cost report received by December 31, 1982 and
audited by March 1, 1983, and may be subsequently adjusted to
reflect the costs recognized in the final rate for that cost
report, adjusted for rate limitations in effect before the
effective date of this section. Property-related costs
include: depreciation, interest, earnings or investment
allowance, lease, or rental payments. No adjustments shall be
made as a result of sales or reorganizations of provider
entities.
(b) Adjustments for the cost of repairs, replacements,
renewals, betterments, or improvements to existing buildings,
and building service equipment shall be allowed if:
(i) (1) The cost incurred is reasonable, necessary, and
ordinary;
(ii) (2) The net cost is greater than $5,000. "Net cost"
means the actual cost, minus proceeds from insurance, salvage,
or disposal;
(iii) (3) The nursing home's property-related costs per
diem is equal to or less than the average property-related costs
per diem within its group; and
(iv) (4) The adjustment is shown in depreciation schedules
submitted to and approved by the commissioner.
(c) Annual per diem shall be computed by dividing total
property-related costs by 96 percent of the nursing home's
licensed capacity days for nursing homes with more than 60 beds
and 94 percent of the nursing home's licensed capacity days for
nursing homes with 60 or fewer beds. For a nursing home whose
residents' average length of stay is 180 days or less, the
commissioner may waive the 96 or 94 percent factor and divide
the nursing home's property-related costs by the actual resident
days to compute the nursing home's annual property-related per
diem. The commissioner shall promulgate temporary and permanent
rules to recapture excess depreciation upon sale of a nursing
home.
(d) For rate years beginning on or after July 1, 1985, the
commissioner, by permanent rule, shall reimburse nursing home
providers that are vendors in the medical assistance program for
the rental use of their property. The "rent" is the amount of
periodic payment which a renter might expect to pay for the
right to the agreed use of the real estate and the depreciable
equipment as it exists. "Real estate" means land improvements,
buildings, and attached fixtures used directly for resident
care. "Depreciable equipment" means the standard moveable
resident care equipment and support service equipment generally
used in long-term care facilities.
(e) In developing the method for determining payment rates
for the rental use of nursing homes, the commissioner shall
consider factors designed to:
(i) (1) simplify the administrative procedures for
determining payment rates for property-related costs;
(ii) (2) minimize discretionary or appealable decisions;
(iii) (3) eliminate any incentives to sell nursing homes;
(iv) (4) recognize legitimate costs of preserving and
replacing property;
(v) (5) recognize the existing costs of outstanding
indebtedness allowable under the statutes and rules in effect on
May 1, 1983;
(vi) (6) address the current value of, if used directly for
patient care, land improvements, buildings, attached fixtures,
and equipment;
(vii) (7) establish an investment per bed limitation;
(viii) (8) reward efficient management of capital assets;
(ix) (9) provide equitable treatment of facilities;
(x) (10) consider a variable rate; and
(xi) (11) phase in implementation of the rental
reimbursement method.
(f) No later than January 1, 1984, the commissioner shall
report to the legislature on any further action necessary or
desirable in order to implement the purposes and provisions of
this subdivision.
Sec. 42. Minnesota Statutes 1982, section 256C.02, is
amended to read:
256C.02 [PUBLIC ACCOMMODATIONS.]
The blind, the visually handicapped, and the otherwise
physically disabled have the same right as the able-bodied to
the full and free use of the streets, highways, sidewalks,
walkways, public buildings, public facilities, and other public
places; and are entitled to full and equal accommodations,
advantages, facilities, and privileges of all common carriers,
airplanes, motor vehicles, railroad trains, motor buses, boats,
or any other public conveyances or modes of transportation,
hotels, lodging places, places of public accommodation,
amusement, or resort, and other places to which the general
public is invited, subject only to the conditions and
limitations established by law and applicable alike to all
persons.
Every totally or partially blind or deaf person shall have
the right to be accompanied by a guide dog in any of the places
listed in section 327.095 363.03, subdivision 10; provided that
he shall be liable for any damage done to the premises or
facilities by such dog.
Sec. 43. Minnesota Statutes 1983 Supplement, section
260.185, subdivision 1, is amended to read:
Subdivision 1. If the court finds that the child is
delinquent, it shall enter an order making any of the following
dispositions of the case which are deemed necessary to the
rehabilitation of the child:
(a) Counsel the child or his parents, guardian, or
custodian;
(b) Place the child under the supervision of a probation
officer or other suitable person in his own home under
conditions prescribed by the court including reasonable rules
for his conduct and the conduct of his parents, guardian, or
custodian, designed for the physical, mental, and moral
well-being and behavior of the child, or with the consent of the
commissioner of corrections, in a group foster care facility
which is under the management and supervision of said
commissioner;
(c) Subject to the supervision of the court, transfer legal
custody of the child to one of the following:
(1) A child placing agency; or
(2) The county welfare board; or
(3) A reputable individual of good moral character. No
person may receive custody of two or more unrelated children
unless he is licensed as a residential facility pursuant to
sections 245.781 to 245.812; or
(4) Except for children found to be delinquent as defined
in section 260.015, subdivision 5, clauses (c) and (d), a county
home school, if the county maintains a home school or enters
into an agreement with a county home school; or
(5) A county probation officer for placement in a group
foster home established under the direction of the juvenile
court and licensed pursuant to section 241.021;
(d) Except for children found to be delinquent as defined
in section 260.015, subdivision 5, clauses (c) and (d), transfer
legal custody by commitment to the commissioner of corrections;
(e) If the child is found to have violated a state or local
law or ordinance which has resulted in damage to the property of
another, the court may order the child to make reasonable
restitution for such damage;
(f) Require the child to pay a fine of up to $500; the
court shall order payment of the fine in accordance with a time
payment schedule which shall not impose an undue financial
hardship on the child;
(g) If the child is in need of special treatment and care
for his physical or mental health, the court may order the
child's parent, guardian, or custodian to provide it. If the
parent, guardian, or custodian fails to provide this treatment
or care, the court may order it provided;
(h) If the court believes that it is in the best interests
of the child and of public safety that the driver's license of
the child be canceled until his 18th birthday, the court may
recommend to the commissioner of transportation public safety
the cancellation of the child's license for any period up to the
child's 18th birthday, and the commissioner is hereby authorized
to cancel such license without a hearing. At any time before
the termination of the period of cancellation, the court may,
for good cause, recommend to the commissioner of transportation
public safety that the child be authorized to apply for a new
license, and the commissioner may so authorize.
Any order for a disposition authorized under this section
shall contain written findings of fact to support the
disposition ordered, and shall also set forth in writing the
following information:
(a) Why the best interests of the child are served by the
disposition ordered; and
(b) What alternative dispositions were considered by the
court and why such dispositions were not appropriate in the
instant case.
This subdivision applies to dispositions of juveniles found
to be delinquent as defined in section 260.015, subdivision 5,
clause (c) or (d) made prior to, on, or after January 1, 1978.
Sec. 44. Minnesota Statutes 1983 Supplement, section
268.04, subdivision 25, is amended to read:
Subd. 25. [WAGES.] "Wages" means all remuneration for
services, including commissions and bonuses, back pay as of the
date of payment, and tips and gratuities paid to an employee by
a customer of an employer and accounted for by the employee to
the employer, and the cash value of all remuneration in any
medium other than cash, except that such term shall not include:
(a) For the purpose of determining contributions payable
under section 268.06, subdivision 2, that part of the
remuneration which exceeds, for each calendar year, the greater
of $7,000 or that part of the remuneration which exceeds 60
percent of the average annual wage rounded to the nearest $100
computed in accordance with the provisions of clause (f), paid
to an individual by an employer with respect to covered
employment in this state, or with respect to employment under
the unemployment compensation law of any other state during any
calendar year paid to such individual by such covered employer
or his predecessor during such calendar year; provided, that if
the term "wages" as contained in the Federal Unemployment Tax
Act is amended to include remuneration in excess of the amount
required to be paid hereunder to an individual by an employer
under the federal act for any calendar year, wages for the
purposes of sections 268.03 to 268.24 shall include remuneration
paid in a calendar year up to an amount equal to the dollar
limitation specified in the Federal Unemployment Tax Act. For
the purposes of this clause, the term "employment" shall include
service constituting employment under any employment security
law of another state or of the federal government;
(b) The amount of any payment made to, or on behalf of, an
employee under a plan or system established by an employer which
makes provision for his employees generally or for a class or
classes of his employees (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide
for any such payment), on account of (1) retirement or (2)
sickness or accident disability or (3) medical and
hospitalization expenses in connection with sickness or accident
disability, or (4) death, provided the employee has not the
option to receive, instead of provision for such death benefit,
any part of such payment, or if such death benefit is insured,
any part of the premium (or contributions to premiums) paid by
his employer and has not the right, under the provisions of the
plan or system or policy of insurance providing for such death
benefit, to assign such benefit, or to receive a cash
consideration in lieu of such benefit either upon his withdrawal
from the plan or system providing for such benefit or upon
termination of such plan or system or policy of insurance or of
his employment with such employer;
(c) The payment by an employer (without deduction from the
remuneration of the employee) (1) of the tax imposed upon an
employee under section 3101 of the federal Internal Revenue
Code, or (2) of any payment required from an employee under a
state unemployment compensation law, with respect to
remuneration paid to an employee for domestic service in a
private home of the employer or for agricultural labor;
(d) Any payments made to a former employee during the
period of active military service in the armed forces of the
United States by such employer, whether legally required or not;
(e) Any payment made to, or on behalf of, an employee or
his beneficiary (1) from or to a trust described in section
401(a) of the federal Internal Revenue Code which is exempt from
tax under section 501(a) of such code at the time of such
payment unless such payment is made to an employee of the trust
as remuneration for services rendered as an employee and not as
a beneficiary of the trust, or (2) under or to an annuity plan
which, at the time of such payment is a plan described in
section 403(a) of the federal Internal Revenue Code, or (c) (3)
under or to a bond purchase plan which, at the time of such
payment, is a qualified bond purchase plan described in section
405(a) of the federal Internal Revenue Code;
(f) On or before July 1 of each year the commissioner shall
determine the average annual wage paid by employers subject to
sections 268.03 to 268.24 in the following manner:
(1) The sum of the total monthly employment reported for
the previous calendar year shall be divided by 12 to determine
the average monthly employment;
(2) The sum of the total wages reported for the previous
calendar year shall be divided by the average monthly employment
to determine the average annual wage.
The average annual wage determined shall be effective for
the calendar year next succeeding the determination.
Sec. 45. Minnesota Statutes 1983 Supplement, section
272.02, subdivision 1, is amended to read:
Subdivision 1. Except as provided in other subdivisions of
this section or in section 272.025 or section 273.13,
subdivisions 17, 17b, 17c or 17d, all property described in this
section to the extent herein limited shall be exempt from
taxation:
(1) All public burying grounds;
(2) All public schoolhouses;
(3) All public hospitals;
(4) All academies, colleges, and universities, and all
seminaries of learning;
(5) All churches, church property, and houses of worship;
(6) Institutions of purely public charity except property
assessed pursuant to section 273.13, subdivisions 17, 17b, 17c
or 17d;
(7) All public property exclusively used for any public
purpose;
(8) (a) Class 2 property of every household of the value of
$100, maintained in the principal place of residence of the
owner thereof. The county auditor shall deduct the exemption
from the total valuation of the property as equalized by the
commissioner of revenue assessed to the household, and extend
the levy of taxes upon the remainder only. The term "household"
as used in this section is defined to be a domestic
establishment maintained either (1) by two or more persons
living together within the same house or place of abode,
subsisting in common and constituting a domestic or family
relationship, or (2) by one person.
(b) During the period of his active service and for six
months after his discharge therefrom, no member of the armed
forces of the United States shall lose status of a householder
under paragraph (a) which he had immediately prior to becoming a
member of the armed forces.
In case there is an assessment against more than one member
of a household the $100 exemption shall be divided among the
members assessed in the proportion that the assessed value of
the Class 2 property of each bears to the total assessed value
of the Class 2 property of all the members assessed. The Class
2 property of each household claimed to be exempt shall be
limited to property in one taxing district, except in cases
where a single domestic establishment is maintained in two or
more adjoining districts.
Bonds, certificates of indebtedness, or other obligations
issued by the state of Minnesota, or by any county or city of
the state, or any town, or any common or independent school
district of the state, or any governmental board of the state
are exempt from ad valorem property taxation; provided, that
this subdivision shall not exempt the obligations or their
interest from any excise or other tax levied on income, gross
earnings, estates, inheritance, bequests, gifts, transfers,
sales, or other transactions, other than an ad valorem property
tax.
(9) Farm machinery manufactured prior to 1930, which is
used only for display purposes as a collectors item;
(10) The taxpayer shall be exempted with respect to all
agricultural products, inventories, stocks of merchandise of all
sorts, all materials, parts and supplies, furniture and
equipment, manufacturers material, manufactured articles
including the inventories of manufacturers, wholesalers,
retailers and contractors; and the furnishings of a room or
apartment in a hotel, rooming house, tourist court, motel or
trailer camp, tools and machinery which by law are considered as
personal property, and the property described in section 272.03,
subdivision 1, clause (c), except personal property which is
part of an electric generating, transmission, or distribution
system or a pipeline system transporting or distributing water,
gas, or petroleum products or mains and pipes used in the
distribution of steam or hot or chilled water for heating or
cooling buildings and structures. Railroad docks and wharves
which are part of the operating property of a railroad company
as defined in section 270.80 are not exempt.
(11) Containers of a kind customarily in the possession of
the consumer during the consumption of commodities, the sale of
which are subject to tax under the provisions of the excise tax
imposed by chapter 297A;
(12) All livestock, poultry, all horses, mules and other
animals used exclusively for agricultural purposes;
(13) All agricultural tools, implements and machinery used
by the owners in any agricultural pursuit.
(14) Real and personal property used primarily for the
abatement and control of air, water, or land pollution to the
extent that it is so used, other than real property used
primarily as a solid waste disposal site.
Any taxpayer requesting exemption of all or a portion of
any equipment or device, or part thereof, operated primarily for
the control or abatement of air or water pollution shall file an
application with the commissioner of revenue. The equipment or
device shall meet standards, regulations or criteria prescribed
by the Minnesota Pollution Control Agency, and must be installed
or operated in accordance with a permit or order issued by that
agency. The Minnesota Pollution Control Agency shall upon
request of the commissioner furnish information or advice to the
commissioner. If the commissioner determines that property
qualifies for exemption, he shall issue an order exempting the
property from taxation. The equipment or device shall continue
to be exempt from taxation as long as the permit issued by the
Minnesota Pollution Control Agency remains in effect.
(15) Wetlands. For purposes of this subdivision,
"wetlands" means land which is mostly under water, produces
little if any income, and has no use except for wildlife or
water conservation purposes. "Wetlands" shall be land preserved
in its natural condition, drainage of which would be legal,
feasible, and economically practical for the production of
livestock, dairy animals, poultry, fruit, vegetables, forage and
grains, except wild rice. "Wetlands" shall include adjacent
land which is not suitable for agricultural purposes due to the
presence of the wetlands. "Wetlands" shall not include woody
swamps containing shrubs or trees, wet meadows, meandered water,
streams, rivers, and floodplains or river bottoms. Exemption of
wetlands from taxation pursuant to this section shall not grant
the public any additional or greater right of access to the
wetlands or diminish any right of ownership to the wetlands.
(16) Native prairie. The commissioner of the department of
natural resources shall determine lands in the state which are
native prairie and shall notify the county assessor of each
county in which the lands are located. Pasture land used for
livestock grazing purposes shall not be considered native
prairie for the purposes of this clause and section 273.116.
Upon receipt of an application for the exemption and credit
provided in this clause and section 273.116 for lands for which
the assessor has no determination from the commissioner of
natural resources, the assessor shall refer the application to
the commissioner of natural resources who shall determine within
30 days whether the land is native prairie and notify the county
assessor of his decision. Exemption of native prairie pursuant
to this clause shall not grant the public any additional or
greater right of access to the native prairie or diminish any
right of ownership to it.
(17) Property used in a continuous program to provide
emergency shelter for victims of domestic abuse, provided the
organization that owns and sponsors the shelter is exempt from
federal income taxation pursuant to section 501(c)(3) of the
Internal Revenue Code of 1954, as amended through December 31,
1982, notwithstanding the fact that the sponsoring organization
receives funding under section 8 of the United States Housing
Act of 1937, as amended.
(18) If approved by the governing body of the municipality
in which the property is located, property not exceeding one
acre which is owned and operated by any senior citizen group or
association of groups that in general limits membership to
persons age 55 or older and is organized and operated
exclusively for pleasure, recreation, and other nonprofit
purposes, no part of the net earnings of which inures to the
benefit of any private shareholders; provided the property is
used primarily as a clubhouse, meeting facility or recreational
facility by the group or association and the property is not
used for residential purposes on either a temporary or permanent
basis.
(19) To the extent provided by section 295.44, real and
personal property used or to be used primarily for the
production of hydroelectric or hydromechanical power on a site
owned by the state or a local governmental unit which is
developed and operated pursuant to the provisions of section
105.482, subdivisions 1, 8 and 9.
(20) If approved by the governing body of the municipality
in which the property is located, a direct satellite
broadcasting facility or fixed satellite regional or national
program service facility, construction of which is commenced
after June 30, 1983, for a period not to exceed five years.
When the facility no longer qualifies for exemption, it shall be
placed on the assessment rolls as provided in subdivision 4. As
used in this clause, a "direct satellite broadcasting facility"
is a facility operated by a corporation licensed by the federal
communications commission to provide direct satellite
broadcasting services using direct broadcast satellites
operating in the 12-ghz. band and a "fixed satellite regional or
national program service facility" is a facility operated by a
corporation licensed by the federal communications commission to
provide fixed satellite-transmitted regularly scheduled
broadcasting services using satellites operating in the 6-ghz.
band. Before approving a tax exemption pursuant to this
paragraph, the governing body of the municipality shall provide
an opportunity to the members of the county board of
commissioners of the county in which the facility is proposed to
be located and the members of the school board of the school
district in which the facility is proposed to be located to meet
with the governing body. The governing body shall present to
the members of those boards its estimate of the fiscal impact of
the proposed property tax exemption. The tax exemption shall
not be approved by the governing body until the county board of
commissioners has presented its written comment on the proposal
to the governing body, or 30 days has passed from the date of
the transmittal by the governing body to the board of the
information on the fiscal impact, whichever occurs first.
(21) If approved by the governing body of the municipality
in which the property is located, a facility construction of
which is commercial commenced after June 30, 1983, at which a
licensed Minnesota manufacturer produces distilled spirituous
liquors, liqueurs, cordials, or liquors designated as
specialties regardless of alcoholic content, but not including
ethyl alcohol, distilled with a majority of the ingredients
grown or produced in Minnesota, for a period not to exceed five
years. When the facility no longer qualifies for exemption, it
shall be placed on the assessment rolls as provided in
subdivision 4. Before approving a tax exemption pursuant to
this paragraph, the governing body of the municipality shall
provide an opportunity to the members of the county board of
commissioners of the county in which the facility is proposed to
be located and the members of the school board of the school
district in which the facility is proposed to be located to meet
with the governing body. The governing body shall present to
the members of those boards its estimate of the fiscal impact of
the proposed property tax exemption. The tax exemption shall
not be approved by the governing body until the county board of
commissioners has presented its written comment on the proposal
to the governing body, or 30 days has passed from the date of
the transmittal by the governing body to the board of the
information on the fiscal impact, whichever occurs first.
Sec. 46. Minnesota Statutes 1983 Supplement, section
273.118, is amended to read:
273.118 [TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF
HONOR.]
An owner of property classified under section 273.13,
subdivision 6, 6a, 7, 7d, or 14a, who submits to the
commissioner of revenue his property tax statement and
reasonable proof that the owner of the property:
(a) is a veteran as defined in section 197.447;
(b) was a resident of this state for at least six months
before entering military service, or has been a resident of this
state for five consecutive years before submitting the statement
and proof; and
(c) has been awarded the congressional medal of honor;
shall be paid by the commissioner of revenue, within 30
days after the commissioner receives the statement and proof,
the amount of the owner's property tax liability as shown on the
statement, up to $2,000. The surviving spouse of a property
owner who has received a payment under this section may receive
payment of property taxes under this section as long as the
spouse continues to own and occupy the property for which the
taxes were paid under this section and the property continues to
have an eligible classification. Property taxes paid under this
section reduce property taxes payable for purposes of chapter
290A, the Property Tax Refund Act.
Sec. 47. Minnesota Statutes 1983 Supplement, section
290.01, subdivision 19, is amended to read:
Subd. 19. [NET INCOME.] The term "net income" means the
gross income, as defined in subdivision 20, less the following
deductions to the extent allowed by section 290.18, subdivision
1:
(a) For corporations, the deductions allowed by section
290.09;
(b) For individuals, the deductions allowed in section
290.088, without regard to section sections 290.18, subdivision
1, section 290.089, and 290.09; and
(c) For estates and trusts, the deduction allowed by
section 290.088, without regard to section 290.18, subdivision 1.
Sec. 48. Minnesota Statutes 1983 Supplement, section
290.09, subdivision 5, is amended to read:
Subd. 5. [LOSSES.] (a) [GENERAL RULE.] There shall be
allowed as a deduction any loss sustained during the taxable
year and not compensated for by insurance or otherwise.
(b) [AMOUNT OF DEDUCTION.] For purposes of paragraph (a),
the basis for determining the amount of the deduction for any
loss shall be the adjusted basis provided in this chapter for
determining the loss from the sale or other disposition of
property.
(c) [WAGERING LOSSES.] Losses from wagering transactions
shall be allowed only to the extent of the gains from such
transactions. No loss from pari-mutuel betting shall be allowed
except to the extent of verified receipts and the sworn
testimony of as at least one witness other than the taxpayer or
his spouse.
(d) [THEFT LOSSES.] For purposes of paragraph (a), any loss
arising from theft shall be treated as sustained during the
taxable year in which the taxpayer discovers such loss.
(e) [CAPITAL LOSSES.] Losses from sales or exchanges of
capital assets shall be allowed only to the extent allowed in
section 290.16.
(f) [WORTHLESS SECURITIES.] If any security which is a
capital asset becomes worthless during the taxable year, the
loss resulting therefrom shall, for purposes of this chapter, be
treated as a loss from the sale or exchange, on the last day of
the taxable year, of a capital asset.
The definitions contained in section 165(g) of the Internal
Revenue Code of 1954, as amended through January 15, 1983, shall
apply. No deduction shall be allowed for any loss sustained on
any registration-required obligation as defined in and except as
provided in section 165(j) of the Internal Revenue Code of 1954,
as amended through January 15, 1983.
(g) [DISASTER LOSSES.] Notwithstanding the provisions of
paragraph (a), any loss attributable to a disaster occurring in
an area subsequently determined by the President of the United
States to warrant assistance by the Federal Government under the
provisions of the Federal Disaster Relief Act of 1974 shall be
deducted for the taxable year immediately preceding the taxable
year in which the disaster occurred. This provision shall apply
only if an election has been made under the provisions of
Section 165(i) of the Internal Revenue Code of 1954, as amended
through January 15, 1983 for federal income tax purposes. Such
deduction allowed in the preceding taxable year shall not exceed
the uncompensated amount determined on the basis of the facts
existing at the date the taxpayer claims the loss. If an
election is made, the casualty resulting in the loss will be
deemed to have occurred in the taxable year for which the
deduction is claimed.
Sec. 49. Minnesota Statutes 1983 Supplement, section
290.10, is amended to read:
290.10 [NONDEDUCTIBLE ITEMS.]
In computing the net income no deduction shall in any case
be allowed for:
(1) Personal, living or family expenses;
(2) Amounts paid out for new buildings or for permanent
improvements or betterments made to increase the value of any
property or estate, except as otherwise provided in this chapter;
(3) Amounts expended in restoring property or in making
good the exhaustion thereof for which an allowance is or has
been made;
(4) Premiums paid on any life insurance policy covering the
life of the taxpayer or of any other person;
(5) The shrinkage in value, due to the lapse of time, of a
life or terminable interest of any kind in property acquired by
gift, devise, bequest or inheritance;
(6) Losses from sales or exchanges of property, directly or
indirectly, between related taxpayers as defined and as provided
in section 267 of the Internal Revenue Code of 1954, as amended
through December 31, 1982;
(7) In computing net income, no deduction shall be allowed
under section 290.09, subdivision 2, relating to expenses
incurred or under section 290.09, subdivision 3, relating to
interest accrued as provided in section 267 of the Internal
Revenue Code of 1954, as amended through December 31, 1982;
(8) (a) Contributions by employees under the federal
Railroad Retirement Act and the federal Social Security Act.;
(b) Payments to Minnesota or federal public employee retirement
funds.; (c) Three-fourths (75 percent) of the amount of taxes
imposed on self-employment income under section 1401 of the
Internal Revenue Code of 1954, as amended through December 31,
1982.;
(9) Expenses, interest and taxes connected with or
allocable against the production or receipt of all income not
included in the measure of the tax imposed by this chapter.;
(10) In situations where this chapter provides for a
subtraction from gross income of a specific dollar amount of an
item of income assignable to this state, and within the measure
of the tax imposed by this chapter, that portion of the federal
income tax liability assessed upon such income subtracted, and
any expenses attributable to earning such income, shall not be
deductible in computing net income.;
(11) Amounts paid or accrued for such taxes and carrying
charges as, under rules prescribed by the commissioner, are
chargeable to capital account with respect to property, if the
taxpayer elects, in accordance with such rules, to treat such
taxes or charges as so chargeable.;
(12) No deduction or credit shall be allowed for any amount
paid or incurred during the taxable year in carrying on any
trade or business if the trade or business (or the activities
which comprise the trade or business) consists of trafficking in
controlled substances (within the meaning of schedule I and II
of the federal Controlled Substances Act) which is prohibited by
federal law or the law of Minnesota.
Sec. 50. Minnesota Statutes 1983 Supplement, section
290.17, subdivision 2, is amended to read:
Subd. 2. [OTHER TAXPAYERS.] In the case of taxpayers not
subject to the provisions of subdivision 1, items of gross
income shall be assigned to this state or other states or
countries in accordance with the following principles:
(1) (a) The entire income of all resident or domestic
taxpayers from compensation for labor or personal services, or
from a business consisting principally of the performance of
personal or professional services, shall be assigned to this
state, and the income of nonresident taxpayers from such sources
shall be assigned to this state if, and to the extent that, the
labor or services are performed within it; all other income from
such sources shall be treated as income from sources without
this state.
(b) In the case of an individual who is a nonresident of
Minnesota and who is an athlete or entertainer, income from
compensation for labor or personal services performed within
this state shall be determined in the following manner.
(i) The amount of income to be assigned to Minnesota for an
individual who is a nonresident salaried athletic team employee
shall be determined by using a fraction in which the denominator
contains the total number of days in which the individual is
under a duty to perform for the employer, and the numerator is
the total number of those days spent in Minnesota. In order to
eliminate the need to file state or provincial income tax
returns in several states or provinces, Minnesota will exclude
from income any income assigned to Minnesota under the
provisions of this clause for a nonresident athlete who is
employed by an athletic team whose operations are not based in
this state if the state or province in which the athletic team
is based provides a similar income exclusion. If the state or
province in which the athletic team's operations are based does
not have an income tax on an individual's personal service
income, it will be deemed that that state or province has a
similar income exclusion. As used in the preceding sentence,
the term "province" means a province of Canada.
(ii) The amount of income to be assigned to Minnesota for
an individual who is a nonresident, and who is an athlete not
listed in clause (i), or who is an entertainer, for that
person's athletic or entertainment performance in Minnesota
shall be determined by assigning to this state all income from
performances or athletic contests in this state.
(2) Income from the operation of a farm shall be assigned
to this state if the farm is located within this state and to
other states only if the farm is not located in this state.
Income from winnings on Minnesota pari-mutuel betting tickets
shall be assigned to this state. Income and gains received from
tangible property not employed in the business of the recipient
of such income or gains, and from tangible property employed in
the business of such recipient if such business consists
principally of the holding of such property and the collection
of the income and gains therefrom, shall be assigned to this
state if such property has a situs within it, and to other
states only if it has no situs in this state. Income or gains
from intangible personal property not employed in the business
of the recipient of such income or gains, and from intangible
personal property employed in the business of such recipient if
such business consists principally of the holding of such
property and the collection of the income and gains therefrom,
wherever held, whether in trust, or otherwise, shall be assigned
to this state if the recipient thereof is domiciled within this
state or is a resident trust or estate.
(3) Income derived from carrying on a trade or business,
including in the case of a business owned by natural persons the
income imputable to the owner for his services and the use of
his property therein, shall be assigned to this state if the
trade or business is conducted wholly within this state, and to
other states if conducted wholly without this state. This
provision shall not apply to business income subject to the
provisions of clause (1);.
(4) When a trade or business is carried on partly within
and partly without this state, the entire income derived from
such trade or business, including income from intangible
property employed in such business and including, in the case of
a business owned by natural persons, the income imputable to the
owner for his services and the use of his property therein,
shall be governed, except as otherwise provided in sections
290.35 and 290.36, by the provisions of section 290.19,
notwithstanding any provisions of this section to the contrary.
This shall not apply to business income subject to the
provisions of clause (1), nor shall it apply to income from the
operation of a farm which is subject to the provisions of clause
(2). For the purposes of this clause, a trade or business
located in Minnesota is carried on partly within and partly
without this state if tangible personal property is sold by such
trade or business and delivered or shipped to a purchaser
located outside the state of Minnesota.
If the trade or business carried on wholly or partly in
Minnesota is part of a unitary business, the entire income of
that unitary business shall be subject to apportionment under
section 290.19 except for business income subject to the
provisions of clause (1) and farm income subject to the
provisions of clause (2). The term "unitary business" shall
mean business activities or operations which are of mutual
benefit, dependent upon, or contributory to one another,
individually or as a group. Unity shall be presumed whenever
there is unity of ownership, operation, and use, evidenced by
centralized management or executive force, centralized
purchasing, advertising, accounting, or other controlled
interaction but the absence of these centralized activities will
not necessarily evidence a nonunitary business. Unity of
ownership will not be deemed to exist when a corporation is
involved unless that corporation is a member of a group of two
or more corporations more than 50 percent of the voting stock of
each member of the group is directly or indirectly owned by a
common owner or by common owners, either corporate or
noncorporate, or by one or more of the member corporations of
the group.
The entire income of a unitary business shall be subject to
apportionment as provided in section 290.19. None of the income
of a unitary business shall be considered as derived from any
particular source and none shall be allocated to any particular
place except as provided by the applicable apportionment formula.
In determining whether or not intangible property is
employed in a unitary business carried on partly within and
partly without this state so that income derived therefrom is
subject to apportionment under section 290.19 the following
rules and guidelines shall apply.
(a) Intangible property is employed in a business if the
business entity owning intangible property holds it as a means
of furthering the business operation of which a part is located
within the territorial confines of this state.
(b) Where a business operation conducted in Minnesota, is
owned by a business entity which carries on business activity
outside of the state different in kind from that conducted
within this state, and such other business is conducted entirely
outside the state, it will be presumed that the two business
operations are unitary in nature, interrelated, connected and
interdependent unless it can be shown to the contrary.
(5) For purposes of this section, amounts received by a
nonresident from the United States, its agencies or
instrumentalities, the Federal Reserve Bank, the state of
Minnesota or any of its political or governmental subdivisions,
or a Minnesota volunteer fireman's relief association, by way of
payment as a pension, public employee retirement benefit, or any
combination thereof, or as a retirement or survivor's benefit
made from a plan qualifying under section 401, 403, 404, 405,
408, 409 or 409A of the Internal Revenue Code of 1954, as
amended through December 31, 1981, are not considered income
derived from carrying on a trade or business or from performing
personal or professional services in Minnesota, and are not
taxable under this chapter.
(6) All other items of gross income shall be assigned to
the taxpayer's domicile.
Sec. 51. Minnesota Statutes 1983 Supplement, section
290A.03, subdivision 3, is amended to read:
Subd. 3. [INCOME.] (1) "Income" means the sum of the
following:
(a) federal adjusted gross income as defined in the
Internal Revenue Code of 1954 as amended through March 12, 1982
1983; and
(b) the sum of the following amounts to the extent not
included in clause (a):
(i) additions to federal adjusted gross income as provided
in Minnesota Statutes, section 290.01, subdivision 20a, clauses
(1), (2), (6), (11), (12), and (16);
(ii) all nontaxable income;
(iii) recognized net long term capital gains;
(iv) dividends and interest excluded from federal adjusted
gross income under sections 116 or 128 of the Internal Revenue
Code of 1954;
(v) cash public assistance and relief;
(vi) any pension or annuity (including railroad retirement
benefits, all payments received under the federal social
security act, supplemental security income, and veterans
benefits), which was not exclusively funded by the claimant or
spouse, or which was funded exclusively by the claimant or
spouse and which funding payments were excluded from federal
adjusted gross income in the years when the payments were made;
(vii) nontaxable interest received from the state or
federal government or any instrumentality or political
subdivision thereof;
(viii) workers' compensation;
(ix) unemployment benefits;
(x) nontaxable strike benefits; and
(xi) the gross amounts of payments received in the nature
of disability income or sick pay as a result of accident,
sickness, or other disability, whether funded through insurance
or otherwise. In the case of an individual who files an income
tax return on a fiscal year basis, the term "federal adjusted
gross income" shall mean federal adjusted gross income reflected
in the fiscal year ending in the calendar year. Federal
adjusted gross income shall not be reduced by the amount of a
net operating loss carryback.
(2) "Income" does not include
(a) amounts excluded pursuant to the Internal Revenue Code,
Sections 101(a), 102, 117, and 121;
(b) amounts of any pension or annuity which was exclusively
funded by the claimant or spouse and which funding payments were
not excluded from federal adjusted gross income in the years
when the payments were made;
(c) surplus food or other relief in kind supplied by a
governmental agency;
(d) relief granted under sections 290A.01 to 290A.20;
(e) child support payments received under a temporary or
final decree of dissolution or legal separation;
(f) federal adjusted gross income shall be reduced by wage
or salary expense, or expense of work incentive programs which
are not allowed as a deduction under provisions of section 280C
of the Internal Revenue Code of 1954; or
(g) federal adjusted gross income shall be reduced by the
amount of the penalty on the early withdrawal of an all-savers
certificate as provided in section 128(e) of the Internal
Revenue Code of 1954.
Sec. 52. [EFFECTIVE DATE.]
Section 51 is effective for taxable years beginning after
December 31, 1982. If a different date is provided for section
290A.03, subdivision 3, clause (1)(a), by any other 1984 act,
the amendment by section 51 shall be superseded by the other
amendment on the date the other amendment becomes effective,
notwithstanding section 645.26, subdivision 3.
Sec. 53. Minnesota Statutes 1983 Supplement, section
297A.01, subdivision 3, is amended to read:
Subd. 3. A "sale" and a "purchase" includes, but is not
limited to, each of the following transactions:
(a) Any transfer of title or possession, or both, of
tangible personal property, whether absolutely or conditionally,
and the leasing of or the granting of a license to use or
consume tangible personal property other than manufactured homes
used for residential purposes for a continuous period of 30 days
or more, for a consideration in money or by exchange or barter.
"Sales" also include the transfer of computer software, meaning
information and directions which dictate the function to be
performed by data processing equipment and which are sold
without adaptation to the specific requirements of the
purchaser. This type of computer software, whether contained on
tape, discs, cards, or other devices, shall be considered
tangible personal property;
(b) The production, fabrication, printing or processing of
tangible personal property for a consideration for consumers who
furnish either directly or indirectly the materials used in the
production, fabrication, printing or processing;
(c) The furnishing, preparing or serving for a
consideration of food, meals or drinks, not including hospitals,
sanatoriums, nursing homes or senior citizens homes, meals or
drinks purchased for and served exclusively to individuals who
are 60 years of age or over and their spouses or to the
handicapped and their spouses by governmental agencies,
nonprofit organizations, agencies, or churches or pursuant to
any program funded in whole or part through 42 USCA sections
3001 through 3045, wherever delivered, prepared or served, meals
and lunches served at public and private schools, universities
or colleges, or the occasional meal thereof by a charitable or
church organization. Notwithstanding section 297A.25,
subdivision 1, clause (a), taxable food or meals include, but is
are not limited to, the following:
(i) heated food or drinks;
(ii) sandwiches prepared by the retailer;
(iii) single sales of prepackaged ice cream or ice milk
novelties prepared by the retailer;
(iv) hand-prepared or dispensed ice cream or ice milk
products including cones, sundaes, and snow cones;
(v) soft drinks and other beverages prepared or served by
the retailer;
(vi) gum;
(vii) ice;
(viii) all food sold in vending machines;
(ix) party trays prepared by the retailers; and
(x) all meals and single servings of packaged snack food,
single cans or bottles of pop, sold in restaurants and bars;
(d) The granting of the privilege of admission to places of
amusement or athletic events and the privilege of use of
amusement devices or athletic facilities;
(e) The furnishing for a consideration of lodging and
related services by a hotel, rooming house, tourist court, motel
or trailer camp and of the granting of any similar license to
use real property other than the renting or leasing thereof for
a continuous period of 30 days or more;
(f) The furnishing for a consideration of electricity, gas,
water, or steam for use or consumption within this state, or
local exchange telephone service and intrastate toll service;
the tax imposed on amounts paid for telephone services is the
liability of and shall be paid by the person paying for the
services. Sales by municipal corporations in a proprietary
capacity are included in the provisions of this clause. The
furnishing of water and sewer services for residential use shall
not be considered a sale;
(g) The furnishing for a consideration of cable television
services, including charges for basic monthly service, charges
for monthly premium service, and charges for any other similar
television services;
(h) Notwithstanding subdivision 4, and section 297A.25,
subdivision 1, clause (h), the sales of horses including
claiming sales and fees paid for breeding a stallion to a mare.
This clause applies to sales and fees with respect to a horse to
be used for racing whose birth has been recorded by the Jockey
Club or the United States Trotting Association or the American
Quarter Horse Association but shall not apply with respect to
the sale of a horse bred and born in the state of Minnesota.
Sec. 54. Minnesota Statutes 1983 Supplement, section
297A.02, subdivision 3, is amended to read:
Subd. 3. [LIQUOR AND BEER SALES.] Notwithstanding the
provisions of subdivision 1, the rate of the excise tax imposed
upon sales of intoxicating liquor, as defined in section 340.07,
subdivision 2, and nonintoxicating malt liquor, as defined in
section 340.001, subdivision 2, shall be 8.5 percent.
Nonintoxicating malt liquor is subject to taxation under this
subdivision only when sold at a an on-sale or off-sale municipal
liquor store or other establishment licensed to sell any type of
intoxicating liquor.
Sec. 55. Minnesota Statutes 1983 Supplement, section
297A.25, subdivision 1, is amended to read:
Subdivision 1. The following are specifically exempted
from the taxes imposed by sections 297A.01 to 297A.44:
(a) The gross receipts from the sale of food products
including but not limited to cereal and cereal products, butter,
cheese, milk and milk products, oleomargarine, meat and meat
products, fish and fish products, eggs and egg products,
vegetables and vegetable products, fruit and fruit products,
spices and salt, sugar and sugar products, coffee and coffee
substitutes, tea, cocoa and cocoa products, and food products
which are not taxable pursuant to section 297A.01, subdivision
3, clause (c) and which are sold by a retailer, organized as a
nonprofit corporation or association, within a place located on
property owned by the state or an agency or instrumentality of
the state, the entrance to which is subject to an admission
charge. This exemption does not include the following:
(i) candy and candy products;
(ii) carbonated beverages, beverages commonly referred to
as soft drinks containing less than 15 percent fruit juice, or
bottled water other than noncarbonated and noneffervescent
bottled water sold in individual containers of one-half gallon
or more in size;
(b) The gross receipts from the sale of prescribed drugs
and medicine intended for use, internal or external, in the
cure, mitigation, treatment or prevention of illness or disease
in human beings and products consumed by humans for the
preservation of health, including prescription glasses,
therapeutic and prosthetic devices, but not including cosmetics
or toilet articles notwithstanding the presence of medicinal
ingredients therein;
(c) The gross receipts from the sale of and the storage,
use or other consumption in Minnesota of tangible personal
property, tickets, or admissions, electricity, gas, or local
exchange telephone service, which under the Constitution or laws
of the United States or under the Constitution of Minnesota, the
state of Minnesota is prohibited from taxing;
(d) The gross receipts from the sale of tangible personal
property (i) which, without intermediate use, is shipped or
transported outside Minnesota by the purchaser and thereafter
used in a trade or business or is stored, processed, fabricated
or manufactured into, attached to or incorporated into other
tangible personal property transported or shipped outside
Minnesota and thereafter used in a trade or business outside
Minnesota, and which is not thereafter returned to a point
within Minnesota, except in the course of interstate commerce
(storage shall not constitute intermediate use); provided that
the property is not subject to tax in that state or country to
which it is transported for storage or use, or, if subject to
tax in that other state, that state allows a similar exemption
for property purchased therein and transported to Minnesota for
use in this state; except that sales of tangible personal
property that is shipped or transported for use outside
Minnesota shall be taxed at the rate of the use tax imposed by
the state to which the property is shipped or transported,
unless that state has no use tax, in which case the sale shall
be taxed at the rate generally imposed by this state; and
provided further that sales of tangible personal property to be
used in other states or countries as part of a maintenance
contract shall be specifically exempt; or (ii) which the seller
delivers to a common carrier for delivery outside Minnesota,
places in the United States mail or parcel post directed to the
purchaser outside Minnesota, or delivers to the purchaser
outside Minnesota by means of the seller's own delivery
vehicles, and which is not thereafter returned to a point within
Minnesota, except in the course of interstate commerce;
(e) The gross receipts from the sale of packing materials
used to pack and ship household goods, the ultimate destination
of which is outside the state of Minnesota and which are not
thereafter returned to a point within Minnesota, except in the
course of interstate commerce;
(f) The gross receipts from the sale of and storage, use or
consumption of petroleum products upon which a tax has been
imposed under the provisions of chapter 296, whether or not any
part of said tax may be subsequently refunded;
(g) The gross receipts from the sale of clothing and
wearing apparel except the following:
(i) all articles commonly or commercially known as jewelry,
whether real or imitation; pearls, precious and semi-precious
stones, and imitations thereof; articles made of, or ornamented,
mounted or fitted with precious metals or imitations thereof;
watches; clocks; cases and movements for watches and clocks;
gold, gold-plated, silver, or sterling flatware or hollow ware
and silver-plated hollow ware; opera glasses; lorgnettes; marine
glasses; field glasses and binoculars.;
(ii) articles made of fur on the hide or pelt, and articles
of which such fur is the component material or chief value, but
only if such value is more than three times the value of the
next most valuable component material.;
(iii) perfume, essences, extracts, toilet waters,
cosmetics, petroleum jellies, hair oils, pomades, hair
dressings, hair restoratives, hair dyes, aromatic cachous and
toilet powders. The tax imposed by this act shall not apply to
lotion, oil, powder, or other article intended to be used or
applied only in the case of babies.;
(iv) trunks, valises, traveling bags, suitcases, satchels,
overnight bags, hat boxes for use by travelers, beach bags,
bathing suit bags, brief cases made of leather or imitation
leather, salesmen's sample and display cases, purses, handbags,
pocketbooks, wallets, billfolds, card, pass, and key cases and
toilet cases.;
(h) The gross receipts from the sale of and the storage,
use, or consumption of all materials, including chemicals,
fuels, petroleum products, lubricants, packaging materials,
including returnable containers used in packaging food and
beverage products, feeds, seeds, fertilizers, electricity, gas
and steam, used or consumed in agricultural or industrial
production of personal property intended to be sold ultimately
at retail, whether or not the item so used becomes an ingredient
or constituent part of the property produced. Such production
shall include, but is not limited to, research, development,
design or production of any tangible personal property,
manufacturing, processing (other than by restaurants and
consumers) of agricultural products whether vegetable or animal,
commercial fishing, refining, smelting, reducing, brewing,
distilling, printing, mining, quarrying, lumbering, generating
electricity and the production of road building materials. Such
production shall not include painting, cleaning, repairing or
similar processing of property except as part of the original
manufacturing process. Machinery, equipment, implements, tools,
accessories, appliances, contrivances, furniture and fixtures,
used in such production and fuel, electricity, gas or steam used
for space heating or lighting, are not included within this
exemption; however, accessory tools, equipment and other short
lived items, which are separate detachable units used in
producing a direct effect upon the product, where such items
have an ordinary useful life of less than 12 months, are
included within the exemption provided herein;
(i) The gross receipts from the sale of and storage, use or
other consumption in Minnesota of tangible personal property
(except as provided in section 297A.14) which is used or
consumed in producing any publication regularly issued at
average intervals not exceeding three months, and any such
publication. For purposes of this subsection, "publication" as
used herein shall include, without limiting the foregoing, a
legal newspaper as defined by Minnesota Statutes 1965, section
331.02, and any supplements or enclosures with or part of said
newspaper; and the gross receipts of any advertising contained
therein or therewith shall be exempt. For this purpose,
advertising in any such publication shall be deemed to be a
service and not tangible personal property, and persons or their
agents who publish or sell such newspapers shall be deemed to be
engaging in a service with respect to gross receipts realized
from such newsgathering or publishing activities by them,
including the sale of advertising. The term "publication" shall
not include magazines and periodicals sold over the counter.
Machinery, equipment, implements, tools, accessories,
appliances, contrivances, furniture and fixtures used in such
publication and fuel, electricity, gas or steam used for space
heating or lighting, are not exempt;
(j) The gross receipts from all sales, including sales in
which title is retained by a seller or a vendor or is assigned
to a third party under an installment sale or lease purchase
agreement under section 465.71, of tangible personal property
to, and all storage, use or consumption of such property by, the
United States and its agencies and instrumentalities or a state
and its agencies, instrumentalities and political subdivisions.
Sales exempted by this clause include sales pursuant to section
297A.01, subdivision 3, clauses (d) and (f). This exemption
shall not apply to building, construction or reconstruction
materials purchased by a contractor or a subcontractor as a part
of a lump-sum contract or similar type of contract with a
guaranteed maximum price covering both labor and materials for
use in the construction, alteration or repair of a building or
facility. This exemption does not apply to construction
materials purchased by tax exempt entities or their contractors
to be used in constructing buildings or facilities which will
not be used principally by the tax exempt entities;
(k) The gross receipts from the isolated or occasional sale
of tangible personal property in Minnesota not made in the
normal course of business of selling that kind of property, and
the storage, use, or consumption of property acquired as a
result of such a sale. For purposes of this clause, sales by a
nonprofit organization shall be deemed to be "isolated or
occasional" if they occur at sale events that have a duration of
three or fewer consecutive days. The granting of the privilege
of admission to places of amusement and the privilege of use of
amusement devices by a nonprofit organization at an isolated or
occasional event conducted on property owned or leased for a
continuous period of more than 30 days by the nonprofit
organization are also exempt. The exemption provided for
isolated sales of tangible personal property and of the granting
of admissions or the privilege of use of amusement devices by
nonprofit organizations pursuant to this clause shall be
available only if the sum of the days on which the organization
and any subsidiary nonprofit organization sponsored by it that
does not have a separate sales tax exemption permit conduct
sales of tangible personal property, plus the days with respect
to which the organization charges for the use of amusement
devices or admission to places of amusement, does not exceed
eight days in a calendar year. For purposes of this clause, a
"nonprofit organization" means any corporation, society,
association, foundation, or institution organized and operated
exclusively for charitable, religious, or educational purposes,
no part of the net earnings of which inures to the benefit of a
private individual;
(l) The gross receipts from sales of rolling stock and the
storage, use or other consumption of such property by railroads,
freight line companies, sleeping car companies and express
companies taxed on the gross earnings basis in lieu of ad
valorem taxes. For purposes of this clause "rolling stock" is
defined as the portable or moving apparatus and machinery of any
such company which moves on the road, and includes, but is not
limited to, engines, cars, tenders, coaches, sleeping cars and
parts necessary for the repair and maintenance of such rolling
stock.;
(m) The gross receipts from sales of airflight equipment
and the storage, use or other consumption of such property by
airline companies taxed under the provisions of sections 270.071
to 270.079. For purposes of this clause, "airflight equipment"
includes airplanes and parts necessary for the repair and
maintenance of such airflight equipment, and flight simulators.;
(n) The gross receipts from the sale of telephone central
office telephone equipment used in furnishing intrastate and
interstate telephone service to the public.;
(o) The gross receipts from the sale of and the storage,
use or other consumption by persons taxed under the in lieu
provisions of chapter 298, of mill liners, grinding rods and
grinding balls which are substantially consumed in the
production of taconite, the material of which primarily is added
to and becomes a part of the material being processed.;
(p) The gross receipts from the sale of tangible personal
property to, and the storage, use or other consumption of such
property by, any corporation, society, association, foundation,
or institution organized and operated exclusively for
charitable, religious or educational purposes if the property
purchased is to be used in the performance of charitable,
religious or educational functions, or any senior citizen group
or association of groups that in general limits membership to
persons age 55 or older and is organized and operated
exclusively for pleasure, recreation and other nonprofit
purposes, no part of the net earnings of which inures to the
benefit of any private shareholders. Sales exempted by this
clause include sales pursuant to section 297A.01, subdivision 3,
clauses (d) and (f). This exemption shall not apply to
building, construction or reconstruction materials purchased by
a contractor or a subcontractor as a part of a lump-sum contract
or similar type of contract with a guaranteed maximum price
covering both labor and materials for use in the construction,
alteration or repair of a building or facility. This exemption
does not apply to construction materials purchased by tax exempt
entities or their contractors to be used in constructing
buildings or facilities which will not be used principally by
the tax exempt entities;
(q) The gross receipts from the sale of caskets and burial
vaults;
(r) The gross receipts from the sale of an automobile or
other conveyance if the purchaser is assisted by a grant from
the United States in accordance with 38 United States Code,
section 1901, as amended.;
(s) The gross receipts from the sale to the licensed
aircraft dealer of an aircraft for which a commercial use permit
has been issued pursuant to section 360.654, if the aircraft is
resold while the permit is in effect.;
(t) The gross receipts from the sale of building materials
to be used in the construction or remodeling of a residence when
the construction or remodeling is financed in whole or in part
by the United States in accordance with 38 United States Code,
sections 801 to 805, as amended. This exemption shall not be
effective at time of sale of the materials to contractors,
subcontractors, builders or owners, but shall be applicable only
upon a claim for refund to the commissioner of revenue filed by
recipients of the benefits provided in title 38 United States
Code, chapter 21, as amended. The commissioner shall provide by
regulation for the refund of taxes paid on sales exempt in
accordance with this paragraph.;
(u) The gross receipts from the sale of textbooks which are
prescribed for use in conjunction with a course of study in a
public or private school, college, university and business or
trade school to students who are regularly enrolled at such
institutions. For purposes of this clause a "public school" is
defined as one that furnishes course of study, enrollment and
staff that meets standards of the state board of education and a
private school is one which under the standards of the state
board of education, provides an education substantially
equivalent to that furnished at a public school. Business and
trade schools shall mean such schools licensed pursuant to
section 141.25.;
(v) The gross receipts from the sale of and the storage of
material designed to advertise and promote the sale of
merchandise or services, which material is purchased and stored
for the purpose of subsequently shipping or otherwise
transferring outside the state by the purchaser for use
thereafter solely outside the state of Minnesota.;
(w) The gross receipt from the sale of residential heating
fuels in the following manner:
(i) all fuel oil, coal, wood, steam, propane gas, and L.P.
gas sold to residential customers for residential use;
(ii) natural gas sold for residential use to customers who
are metered and billed as residential users and who use natural
gas for their primary source of residential heat, for the
billing months of November, December, January, February, March
and April;
(iii) electricity sold for residential use to customers who
are metered and billed as residential users and who use
electricity for their primary source of residential heat, for
the billing months of November, December, January, February,
March and April.;
(x) The gross receipts from the sale or use of tickets or
admissions to the premises of or events sponsored by an
association, corporation or other group of persons which
provides an opportunity for citizens of the state to participate
in the creation, performance or appreciation of the arts and
which qualifies as a tax-exempt organization within the meaning
of Minnesota Statutes 1980, section 290.05, subdivision 1,
clause (i).;
(y) The gross receipts from either the sales to or the
storage, use or consumption of tangible personal property by an
organization of military service veterans or an auxiliary unit
of an organization of military service veterans, provided that:
(i) the organization or auxiliary unit is organized within
the state of Minnesota and is exempt from federal taxation
pursuant to section 501(c), clause (19), of the Internal Revenue
Code as amended through December 31, 1982; and
(ii) the tangible personal property which is sold to or
stored, used or consumed by the organization or auxiliary unit
is for charitable, civic, educational, or nonprofit uses and not
for social, recreational, pleasure or profit uses.;
(z) The gross receipts from the sale of sanitary napkins,
tampons, or similar items used for feminine hygiene.
Sec. 56. Minnesota Statutes 1982, section 302A.115,
subdivision 3, is amended to read:
Subd. 3. [DETERMINATION.] The secretary of state shall
determine whether a name is "deceptively similar" to another
name for purposes of this section and section 301A.117 302A.117.
Sec. 57. Minnesota Statutes 1983 Supplement, section
325F.09, is amended to read:
325F.09 [DEFINITIONS.]
(a) "Child" means any person less than 14 years of age;
(b) A toy presents an electrical hazard if, in normal use
or when subjected to reasonably foreseeable damage or abuse, its
design or manufacture may cause personal injury or illness by
electrical shock or electrocution;
(c) A toy presents a mechanical hazard if, in normal use or
when subjected to reasonably foreseeable damage or abuse, its
design or manufacture presents an unreasonable risk of personal
injury or illness:
(1) from fracture, fragmentation, or disassembly of the
article;
(2) from propulsion of the article or any part or accessory
thereof;
(3) from points or other protrusions, surfaces, edges,
openings, or closures;
(4) from moving parts;
(5) from lack or insufficiency of controls to reduce or
stop motion;
(6) as a result of self-adhering characteristics of the
article;
(7) because the article or any part or accessory thereof
may be aspirated or ingested;
(8) because of instability;
(9) from stuffing material which is not free of dangerous
or harmful substances; or
(10) because of any other aspect of the article's design or
manufacture.
(d) A toy presents a thermal hazard if, in normal use or
when subjected to reasonably foreseeable damage or abuse, its
design or manufacture presents an unreasonable risk of personal
injury or illness because of heat as from heated parts,
substances, or surfaces.
(e) "Toxic" means able to produce personal injury or
illness to a person through ingestion, inhalation, or absorption
through any body surface and can apply to any substance other
than a radioactive substance.
(f) "Flammable" means having a flash point up to 80 degrees
Fahrenheit as determined by the Tagliabue Open Cup Tester. The
flammability of solids and of the contents of self-pressurized
containers shall be determined by methods generally recognized
as applicable to the materials or containers and established by
rules issued by the commissioner.
(g) A toy presents a hazard of asphyxiation or suffocation
if, in normal use or when subject to reasonable reasonably
foreseeable damage or abuse, its design, manufacture or storage
presents a risk of personal injury or illness from interference
with normal breathing.
(h) "Commissioner" means commissioner of commerce.
(i) "Inspector" means an inspector of the department of
commerce.
Sec. 58. Minnesota Statutes 1982, section 327C.02,
subdivision 3, is amended to read:
Subd. 3. [SERVICE OF NOTICES.] A park owner may give
notice as required by this section or sections 327C.03 and
327C.08 327C.09: (a) personally, (b) by mailing the notice to
the last known mailing address of the resident, or (c) by
delivering the notice to the home of the resident. Notice by
certified mail is effective even if the resident refuses to
accept delivery. Service by delivery to the resident's home is
effective if the notice is left at the home with someone of
suitable age and discretion or is placed in a secure and
conspicuous location at the home.
Sec. 59. Minnesota Statutes 1982, section 356.23, is
amended to read:
356.23 [OPTIONAL BASIS OR ASSUMPTIONS; SPECIFICATION.]
In addition to the financial reports and actuarial
valuations required by sections 356.20 to 356.23, the governing
or managing board of the funds concerned may submit reports and
valuations for distribution to the legislature or any of its
commissions or committees on a different basis or on different
assumptions that than are specified in sections 356.20 to
356.23; provided the assumptions and basis of such reports and
valuations are clearly set forth therein.
Sec. 60. Minnesota Statutes 1982, section 356.25, is
amended to read:
356.25 [LOCAL GOVERNMENTAL PENSION FUND PROHIBITIONS;
EXCLUSIONS.]
Notwithstanding any other provision of law or charter, no
city, county, public agency or instrumentality, or other
political subdivision shall, after August 1, 1975, establish for
any of its employees any local pension plan or fund financed in
whole or in part from public funds, other than a volunteer
firefighter's relief association established pursuant to chapter
422A 424A and governed by sections 69.771 to 69.776.
Sec. 61. Minnesota Statutes 1982, section 377.06, is
repealed.
Sec. 62. Minnesota Statutes 1982, section 383A.09,
subdivision 5, is amended to read:
Subd. 5. [REFERENDUM.] The provisions contained in
subdivision 1 or 2 and a decision by the board to sell bonds for
either the adult detention center or the juvenile center shall
not become operative if, within 30 days after the county board
by resolution indicates its intention to sell the first series
of bonds, under subdivision 1 or 2, there shall be filed with
the auditor of Ramsey county a petition or petitions, signed by
not less than 20 percent of the qualified voters of the county
requesting that a referendum be held to determine the question
of the issuance of bonds by the county. Each of the signers on
a petition shall affix his signature and his permanent address
to the petition, and the signer shall swear that he is a
resident of Ramsey county and qualified to vote at a general
election therein. Any petition or petitions demanding a
referendum under this act shall refer to this act by its chapter
number, title, the date of passage and its subject matter. If a
petition or petitions containing not less than the minimum
number of signatures as designated above, are filed and the
signatures are genuine and the petition or petitions answer
completely the requirements as set out in this subdivision, the
board shall fix a time for the holding of a referendum, which
shall be not less than 30 days and not more than 180 days after
the petition or petitions are filed and the signatures thereon
are found to be genuine and sufficient by the board. The
election shall be held at a time and at places within Ramsey
county as the board shall designate.
In submitting the question to the voters in said
referendum, there shall be used a ballot in the following form:
COUNTY BALLOT
For the issuance of not to exceed $........ of bonds of
Ramsey county and the expenditure of such sum in order to
acquire land for, erect, equip and furnish a (adult detention
center or juvenile center, as appropriate), according to the
provisions of Laws 1975, Chapter ..... (Chapter number of this
act to be here inserted).
Yes...........
No............
If a majority of the voters voting on the question
submitted to the voters of Ramsey county shall vote in the
affirmative, all sections of this act immediately preceding this
section shall take effect and be in force immediately. A
negative vote by the voters in a referendum on bonds for the
adult detention center or juvenile center pursuant to this
subdivision shall apply to the entirety of the bonds able to be
sold for the adult detention center or juvenile center, as
appropriate.
Sec. 63. Minnesota Statutes 1983 Supplement, section
393.07, subdivision 1, is amended to read:
Subdivision 1. [PUBLIC CHILD WELFARE PROGRAM.] a. (a) To
assist in carrying out the child protection, delinquency
prevention and family assistance responsibilities of the state,
the county welfare board shall administer a program of social
services and financial assistance to be known as the public
child welfare program. The public child welfare program shall
be supervised by the commissioner of public welfare and
administered by the county welfare board in accordance with law
and with rules of the commissioner.
b. (b) The purpose of the public child welfare program is
to assure protection for and financial assistance to children
who are confronted with social, physical, or emotional problems
requiring protection and assistance. These problems include,
but are not limited to the following:
(1) Mental, emotional, or physical handicap;
(2) Birth of a child to a mother who was not married to the
child's father when the child was conceived nor when the child
was born, including but not limited to costs of prenatal care,
confinement and other care necessary for the protection of a
child born to a mother who was not married to the child's father
at the time of the child's conception nor at the birth;
(3) Dependency, neglect;
(4) Delinquency;
(5) Abuse or rejection of a child by its parents;
(6) Absence of a parent or guardian able and willing to
provide needed care and supervision;
(7) Need of parents for assistance with child rearing
problems, or in placing the child in foster care.
c. (c) A county welfare board shall make the services of
its public child welfare program available as required by law,
by the commissioner, or by the courts and shall cooperate with
other agencies, public or private, dealing with the problems of
children and their parents as provided in this subdivision.
The public child welfare program shall be available in
divorce cases for investigations of children and home conditions
and for supervision of children when directed by the court
hearing the divorce.
d. (d) A county welfare board may rent, lease, or purchase
property, or in any other way approved by the commissioner,
contract with individuals or agencies to provide needed
facilities for foster care of children. It may purchase
services or child care from duly authorized individuals,
agencies or institutions when in its judgment the needs of a
child or his family can best be met in this way.
Sec. 64. Minnesota Statutes 1982, section 412.022,
subdivision 1, is amended to read:
Subdivision 1. [PROCEDURE.] The council may, by ordinance,
establish a four-year term or reestablish a two-year or
reestablish a two-year term for the office of mayor commencing
with the ensuing term, except that in a standard plan city which
establishes a four-year term for mayor, the first mayor to serve
a four-year term shall be elected at the first election when the
clerk is not to be elected. In any case the ordinance shall not
affect the term of the mayor elected in the year in which it is
adopted unless it is adopted at least four weeks before the
closing date for the filing of affidavits of candidacy for such
election.
Sec. 65. Minnesota Statutes 1983 Supplement, section
420.13, is amended to read:
420.13 [SUSPENSION OR REMOVAL.]
If, after investigation and trial by the civil service
commission, an employee is found guilty of inefficiency, breach
of duty, or misconduct, he may be removed, reduced, or suspended
and his name may be stricken from the service register. If the
board determines that the charges are not sustained, the
accused, if he has been suspended pending investigation, shall
be immediately reinstated and paid all back pay due for the
period of suspension.
Findings, determinations, and orders of the commission for
suspension, reduction, or removal shall be in writing and filed
within three days after the completion of the hearing with the
secretary of the commission. The secretary to shall notify the
employee of the decision in writing. Any person suspended,
reduced, or removed by the commission after investigation may
appeal in accordance with chapter 14.
The question to be determined by the court shall be:
"Upon the evidence was the order of the commission
reasonable?"
Sec. 66. Minnesota Statutes 1982, section 480.059,
subdivision 3, is repealed.
Sec. 67. Minnesota Statutes 1982, section 501.78,
subdivision 4, is amended to read:
Subd. 4. [REPORT OF APPLICATIONS FOR TAX EXEMPTION.] Every
officer, agency, board or commission of this state receiving
applications for exemption from taxation of any charitable trust
subject to sections 501.71 to 501.81 shall annually file with
the attorney general a list of all applications received during
the year and shall notify the division attorney general of any
suspension or revocation of a tax exempt status previously
granted.
Sec. 68. Minnesota Statutes 1983 Supplement, section
505.04, is amended to read:
505.04 [RECORDING.]
Every plat, when duly certified, signed, and acknowledged,
as provided in section 505.03, and upon presentation of a
certificate from the county auditor treasurer that the current
year's taxes have been paid, shall be filed and recorded in the
office of the county recorder.
Sec. 69. Minnesota Statutes 1983 Supplement, section
507.235, subdivision 2, is amended to read:
Subd. 2. [PENALTY FOR FAILURE TO FILE.] If a contract for
deed is not filed as required by the county board adopted
pursuant to subdivision 1, a penalty is imposed equal to 0.15
percent of the principal amount of the contract debt. Payments
of the penalty shall be deposited in the general fund of the
county. The penalty shall be a lien against the property and
shall have the same priority and be collected in the same manner
provided for real property taxes.
Sec. 70. Minnesota Statutes 1983 Supplement, section
508.421, subdivision 1, is amended to read:
Subdivision 1. [SURRENDER; REISSUANCE.] The owner or
owners of registered land may surrender their owners' the
owner's duplicate certificate of title and the registrar of
titles may then issue to them a new certificate of title free
from the memorials of all interests which have terminated.
Sec. 71. Minnesota Statutes 1983 Supplement, section
514.221, subdivision 3, is amended to read:
Subd. 3. [PRIORITY, FORECLOSURE; LIMITATION.] A lien
created by this section is prior and paramount to all other
liens upon the aircraft except those previously filed in the
appropriate filing office. The lien shall be treated in all
respects as a secured transaction under the Uniform Commercial
Code, sections 336.9-401 to 336.4-508 336.9-508, except that:
(a) any foreclosure proceedings must be instituted within
one year of the date the lien was filed; and
(b) the lien is subject to the rights of a purchaser of the
aircraft in cases where the purchaser acquired the aircraft
prior to the filing of the lien without knowledge or notice of
the rights of the person performing the work or furnishing the
material.
Sec. 72. Minnesota Statutes 1983 Supplement, section
515A.1-102, is amended to read:
515A.1-102 [APPLICABILITY.]
(a) Sections 515A.1-105 (Separate Titles and Property
Taxation; Homestead), 515A.1-106 (Applicability of Local
Ordinances, Regulations, and Building Codes), 515A.1-107
(Eminent Domain), 515A.2-103 (Construction and Validity of
Declaration and Bylaws), 515A.2-104 (Description of Units),
515A.3-102 (a) (1) to (5) and (9) to (12) (Powers of Unit Owners
Association), 515A.3-111 (Tort and Contract Liability),
515A.3-112 (Insurance), 515A.3-115 (Lien for Assessments),
515A.3-116 (Association Records), 515A.4-107 (Resales of Units),
and 515A.1-103 (Definitions) to the extent necessary in
construing any of those sections, apply to all condominiums
created in this state prior to August 1, 1980; provided,
however, that these sections apply only with respect to events
and circumstances occurring after July 31, 1980, and do not
invalidate existing provisions of the declaration, bylaws, or
floor plans of those condominiums.
(b) Sections 515A.1-101 to 515A.4-117 apply to all
condominiums created within this state after August 1, 1980.
The provisions of sections 515.01 to 515.29 do not apply to
condominiums created after August 1, 1980 and do not invalidate
any amendment to the declaration, bylaws, or floor plans of any
condominium created before August 1, 1980 if the amendment would
be permitted by sections 515A.1-101 to 515A.4-117. The
amendment must be adopted in conformity with the procedures and
requirements specified by those instruments and by sections
515.01 to 515.29. If the amendment grants to any person any
rights, powers or privileges permitted by sections 515A.1-101 to
515A.4-117, all correlative obligations, liabilities, and
restrictions in sections 515A.1-101 to 515A.4-117 also apply to
that person.
Sec. 73. Minnesota Statutes 1983 Supplement, section
518.17, subdivision 5, is amended to read:
Subd. 5. [DEVIATION FROM GUIDELINES.] The court shall not
order the noncustodial parent to pay support in an amount below
the appropriate amount determined from the guidelines in section
518.551, subdivision 5 for use in public assistance cases,
unless the court makes express findings of fact as to the reason
for the lower order.
Sec. 74. Minnesota Statutes 1982, section 524.3-1201, is
amended to read:
524.3-1201 [COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT.]
(a) Thirty days after the death of a decedent, any person
indebted to the decedent or having possession of tangible
personal property or an instrument evidencing a debt,
obligation, stock or chose in action belonging to the decedent
shall make payment of the indebtedness or deliver the tangible
personal property or an instrument evidencing a debt,
obligation, stock or chose in action to a person claiming to be
the successor of the decedent upon being presented a certified
death certificate of the decedent and an affidavit, in
duplicate, made by or on behalf of the successor stating that:
(1) the value of the entire probate estate, wherever
located, less liens and encumbrances, does not exceed $5,000;
(2) 30 days have elapsed since the death of the decedent;
(3) no application or petition for the appointment of a
personal representative is pending or has been granted in any
jurisdiction; and
(4) the claiming successor is entitled to payment or
delivery of the property.
(b) A transfer agent of any security shall change the
registered ownership on the books of a corporation from the
decedent to the successor or successors upon the presentation of
an affidavit as provided in subsection (a) notwithstanding the
provisions of section 291.20, subdivision 3.
Sec. 75. Minnesota Statutes 1983 Supplement, section
543.20, subdivision 2, is amended to read:
Subd. 2. [APPLICABILITY.] Service at a place of employment
applies only to: (a) summons in an action for dissolution,
amendment annulment, legal separation, or under the parentage
act and under section 256.87; (b) orders to show cause under
both section 256.87 and the revised uniform Reciprocal
Enforcement of Support Act as well as for contempt of court for
failure to pay child support; (c) petitions under the Domestic
Abuse Act; and (d) motions, orders and judgments for the payment
of child support when the court orders personal service.
Sec. 76. Minnesota Statutes 1983 Supplement, section
558.215, is amended to read:
558.215 [ORDERS, INTERLOCUTORY JUDGMENTS; APPEALS.]
Any party to any partition proceedings may appeal from any
order or interlocutory judgment made and entered pursuant to
sections 558.04, 558.07, 558.14, or 558.21, to the court of
appeals within 30 days after the making and filing of any the
order or interlocutory judgment. Any appeal shall be taken as
in other civil cases.
All matters determined by any order or interlocutory
judgment shall be conclusive and binding upon all parties to the
proceedings and shall never be subject to review by the court
unless appealed from as provided herein.
Sec. 77. Minnesota Statutes 1982, section 609.346,
subdivision 2, is amended to read:
Subd. 2. For the purposes of this section, an offense is
considered a second or subsequent offense if, prior to
conviction of the second or subsequent offense, the actor has
been at any time convicted under sections 609.342 to 609.346
609.345 or sections 609.364 to 609.3644 or under any similar
statute of the United States, or this or any other state.
Sec. 78. Minnesota Statutes 1982, section 609.487,
subdivision 4, is amended to read:
Subd. 4. [FLEEING AN OFFICER; DEATH; BODILY INJURY.]
Whoever flees or attempts to flee by means of a motor vehicle a
peace officer who is acting in the lawful discharge of an
official duty, and the perpetrator knows or should reasonably
know the same to be a peace officer, and who in the course of
fleeing causes the death of a human being not constituting
murder or manslaughter or any bodily injury to any person other
than himself may be sentenced to imprisonment as follows:
(a) If the course of fleeing results in death, to
imprisonment for not more than ten years or to payment of a fine
of not more than $10,000, or both; or
(b) If the course of fleeing results in great bodily harm,
to imprisonment for not more than five years or to payment of a
fine of not more than $5,000, or both; or
(c) If the course of fleeing results in substantial bodily
harm, to imprisonment for not more than three years or to
payment of a fine of not more than $3,000, or both.
Sec. 79. Minnesota Statutes 1983 Supplement, section
629.341, subdivision 1, is amended to read:
Subdivision 1. [ARREST.] Notwithstanding the provisions of
section 629.34 or any other law or rule to the contrary, a peace
officer may arrest without a warrant a person anywhere,
including at his place of residence if the peace officer has
probable cause to believe the person within the preceding four
hours has assaulted, threatened with a dangerous weapon, or
placed in fear of immediate bodily harm his spouse, former
spouse, or other person with whom he resides or has formerly
resided, although the assault did not take place in the presence
of the peace officer.
Sec. 80. Laws 1982, chapter 501, section 20, is repealed.
Sec. 81. Laws 1980, chapter 451, section 2, is amended to
read:
Sec. 2. This act is effective the day following final
enactment. Section 1, subdivision 2, is repealed on July 31,
1983 1985.
Sec. 82. Laws 1983, chapter 128, section 36, is amended to
read:
Sec. 36. [REPEAL.]
Minnesota Statutes 1982, sections 352.041, subdivision 6;
352.115, subdivisions 4 and 5; 352.118; 352.1191; 352.22,
subdivision 4; 352.71; 352.93, subdivisions 5 and 6; 352B.01,
subdivision 8; 352B.02, subdivision 2; 352B.06; 352B.13;
353B.261 352B.261; and 353B.262 352B.262, are repealed.
Sec. 83. Laws 1983, chapter 142, section 5, is repealed.
Sec. 84. Laws 1983, chapter 142, section 8, is repealed.
Sec. 85. Laws 1983, chapter 207, section 6, is repealed.
Sec. 86. Laws 1983, chapter 207, section 42, is repealed.
Sec. 87. Laws 1983, chapter 248, section 3, is repealed.
Sec. 88. Laws 1983, chapter 253, section 22, is repealed.
Sec. 89. Laws 1983, chapter 259, section 6, is repealed.
Sec. 90. Laws 1983, chapter 260, section 15, is repealed.
Sec. 91. Laws 1983, chapter 260, section 47, is repealed.
Sec. 92. Laws 1983, chapter 289, section 114, subdivision
1, is amended to read:
Sec. 114. [INSTRUCTIONS TO REVISOR.]
Subdivision 1. The revisor of statutes shall substitute
the term "commissioner of commerce" or "commissioner" or
"department" or similar terms as appropriate for the following
terms and similar terms, as necessary to reflect the transfers
of powers, duties, and responsibilities prescribed by this act:
(a) "commerce commission" meaning the state commerce
commission, "department of commerce," or "commerce department"
where those terms appear in Minnesota Statutes;
(b) "commissioner of banks," "commissioner of banking," or
"banking commissioner" where those terms appear in Minnesota
Statutes;
(c) "commissioner of insurance" or "insurance commissioner"
where those terms appear in Minnesota Statutes;
(d) "commissioner of securities and real estate" where that
term appears in Minnesota Statutes;
(e) "division" where that term appears in chapters 46 to
59A, and "banking division" or "division of banking" where those
terms appear in Minnesota Statutes;
(f) "division of insurance," "insurance division,"
"department of insurance," or "insurance department" where those
terms appear in Minnesota Statutes;
(g) "department of securities and real estate," "securities
and real estate department," "securities and real estate
division," or "division of securities and real estate" where
those terms appear in Minnesota Statutes; and
(h) "department of administration" or "commissioner of
administration" where those terms appear in chapter 238; and
(i) "director of office of consumer services," "office of
consumer services," "consumer services section," where those
terms appear in chapter 155A and sections 325F.08 to 325F.18.
Sec. 93. Laws 1983, chapter 293, section 66, is repealed.
Sec. 94. Laws 1983, chapter 293, section 80, is repealed.
Sec. 95. Laws 1983, chapter 293, section 83, is repealed.
Sec. 96. Laws 1983, chapter 301, section 66, is repealed.
Sec. 97. Laws 1983, chapter 312, article 8, section 6, is
repealed.
Sec. 98. [CORRECTION.]
Subdivision 1. [OMITTED EFFECTIVE DATE.] S.F. No. 1469, if
enacted by the 1984 regular session, is effective the day
following its final enactment.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following the final enactment of S.F. No. 1469.
ARTICLE 2
CORRECTIONS
Section 1. [EFFECT OF AMENDMENTS AND REPEALS.]
Subdivision 1. [CONFLICTS; PREVAILING LAW.] Regardless of
the order of final enactment of this article and the acts it
amends, the amendments or repeals in this article shall be given
effect. Notwithstanding Minnesota Statutes, sections 645.26,
subdivision 3, 645.33, or other law, an amendment in this
article shall prevail over any other act amending the same
provisions of law in an irreconcilable manner.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following its final enactment.
Sec. 2. [CORRECTION.] Subdivision 1. [INCORRECT
SUBDIVISION REFERENCE.] H.F. No. 1801, section 10, subdivision
5, if enacted at the 1984 regular session is amended to read:
Subd. 5. [DISCHARGES NOT APPLICABLE.] Except as provided
in subdivision 6, the requirements of subdivision 1 3 do not
apply to incidents involving the unintentional release of
hazardous materials being transported under the following proper
shipping names:
(1) consumer commodity;
(2) battery, electric storage, wet, filled with acid or
alkali;
(3) paint, enamel, lacquer, stain, shellac or varnish
aluminum, bronze, gold, wood filler, and liquid or lacquer base
liquid when shipped in packagings of five gallons or less.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of H.F. No. 1801.
Sec. 3. [CORRECTION.] Subdivision 1. [INCORRECT
REFERENCE.] Minnesota Statutes 1983 Supplement, section 53.04,
subdivision 3a, if amended at the 1984 regular session by S.F.
No. 1732, section 3, is amended to read:
Subd. 3a. (a) The right to make loans, secured or
unsecured, at the rates and on the terms and other conditions
permitted licensees under chapter 56. Loans made under the
authority of section 6 must be in amounts in compliance with
section 53.05, clause (7). All other loans made under the
authority of chapter 56 must be in amounts in compliance with
section 53.05, clause (7), or 56.131, subdivision 1, paragraph
(a), whichever is less. The right to extend credit or lend
money and to collect and receive charges therefor as provided by
chapter 334, or in lieu thereof to charge, collect, and receive
interest at the rate of 21.75 percent per annum. The provisions
of sections 47.20 and 47.21 do not apply to loans made under
this section subdivision, except as specifically provided in
this subdivision. Nothing in this subdivision is deemed to
supersede, repeal, or amend any provision of section 53.05. A
licensee making a loan under this chapter secured by a lien on
real estate shall comply with the requirements of section 47.20,
subdivision 8.
(b) Loans made under this section subdivision at a rate of
interest not in excess of that provided for in paragraph (a) may
be secured by real or personal property, or both. If the
proceeds of a loan made after August 1, 1984 are used in whole
or in part to satisfy the balance owed on a contract for deed,
the rate of interest charged on the loan must not exceed the
rate provided in section 47.20, subdivision 4a. If the proceeds
of a loan secured by a first lien on the borrower's primary
residence are used to finance the purchase of the borrower's
primary residence, the loan must comply with the provisions of
section 47.20.
(c) A loan made under this section subdivision that is
secured by real estate and that is in a principal amount of
$7,500 or more and a maturity of 60 months or more may contain a
provision permitting discount points, if the loan does not
provide a loan yield in excess of the maximum rate of interest
permitted by this subdivision. Loan yield means the annual rate
of return obtained by a licensee computed as the annual
percentage rate is computed under Federal Regulation Z. If the
loan is prepaid in full, the licensee must make a refund to the
borrower to the extent that the loan yield will exceed the
maximum rate of interest provided by this subdivision when the
prepayment is taken into account.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of S.F. No. 1732.
Sec. 4. [CORRECTION.] Subdivision 1. [OMITTED EFFECTIVE
DATE.] S.F. No. 1473, section 1, if enacted at the 1984 regular
session, is effective the day following its final enactment.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of S.F. No. 1473.
Sec. 5. [CORRECTION.] Subdivision 1. [SYNTAX CORRECTION.]
Minnesota Statutes 1982, section 300.05, subdivision 2, if
amended by S.F. No. 2046 at the 1984 regular session is amended
to read:
Subd. 2. [PROCEDURE.] The governing body of a city may
petition to acquire and operate a franchise referred to in
subdivision 1, if authorized to do so by a two-thirds majority
of the votes cast at a special election called for that
purpose. The election must be held within the three-month
period prior to the expiration of any five-year period after
period of five years from the granting of the franchise.
The city must also pay the corporation or person owning the
franchise the value of the property being acquired. The value
of the property is determined in the manner provided by law for
acquiring property under the right of eminent domain.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective
August 1, 1984.
Sec. 6. [CORRECTION.] Subdivision 1. [AMENDMENT
PHYSICALLY LOST, CHIEF AUTHORS AGREE.] H.F. No. 2148, section 2,
if enacted at the 1984 regular session is amended to read:
Sec. 2. [62A.046] [COORDINATION OF BENEFITS.]
(1) No group contract providing coverage for hospital and
medical treatment or expenses issued or renewed after August 1,
1984, which is responsible for secondary coverage for services
provided, may deny coverage or payment of the amount it owes as
a secondary payor solely on the basis of the failure of another
group contract, which is responsible for primary coverage, to
pay for those services.
(2) A group contract which provides coverage of a claimant
as a dependent of a parent who has legal responsibility for the
dependent's medical care but who does not have custody of the
dependent must may, upon request of the custodial parent, make
payments directly to the provider of care. In such cases,
liability to the insured is satisfied to the extent of benefit
payments made to the provider.
(3) This section applies to an insurer, a vendor of risk
management services regulated under section 60A.23, a nonprofit
health service plan corporation regulated under chapter 62C and
a health maintenance organization regulated under chapter 62D.
Nothing in this section shall require a secondary payor to pay
the obligations of the primary payor nor shall it prevent the
recovery of liable payments from the primary payor by the
secondary payor if from recovering from the primary payor the
amount of any obligation of the primary payor that the secondary
payor elects to pay the obligations of the primary payor.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective
August 1, 1984.
Sec. 7. [CORRECTION.] Subdivision 1. [INCORRECT
REFERENCE.] Minnesota Statutes 1982, section 52.03, subdivision
2, if added by H.F. No. 1771, section 1, by the 1984 regular
session, is amended to read:
Subd. 2. [RECIPROCITY.] With the approval of the
commissioner, a credit union chartered in another state shall be
permitted to do business in Minnesota if Minnesota credit unions
are permitted to do business in that state, and if:
(a) the credit union is organized under laws similar to
Minnesota laws applicable to credit unions;
(b) the credit union is financially solvent;
(c) the credit union needs to conduct business in this
state to adequately serve its members in this state;
(d) the credit union satisfies the mandatory share and
deposit insurance requirements in section 52.24;
(e) the credit union designates and maintains an agent for
the service of process in this state; and
(f) the credit union complies with the provisions of
chapter 52 section 52.04.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of H.F. No. 1771.
Sec. 8. [CORRECTION.] Subdivision 1. [REFERENCE TO
DELETED SUBDIVISION LANGUAGE.] Minnesota Statutes 1982, section
83.26, subdivision 2, if amended by S.F. No. 1504 at the 1984
regular session is amended to read:
Subd. 2. [GENERALLY; TRANSACTIONS.] Unless the method of
offer or sale is adopted for the purpose of evasion of sections
83.20 to 83.42, and sections 28 and 29, the following
transactions are exempt from sections 83.23, 83.24, 83.25,
83.28, 83.29, and 83.30:
(a) The offer or sale of an interest in subdivided land by
an owner, other than the subdivider, acting as principal in a
single or isolated transaction;
(b) The offer or sale of all of the subdivided lands within
a subdivision in a single transaction to any person;
(c) The offer or sale of subdivided land pursuant to an
order of competent jurisdiction, other than a court of
bankruptcy;
(d) The offer or sale of subdivided land consisting of not
more than ten separate lots, units, parcels, or interests in the
aggregate;
(e) The offer or sale of subdivided lands which have been
registered under section 83.23, subdivision 2, if there are no
more than ten separate lots, units, parcels, or interests
remaining to be sold and no material change has occurred in the
information on file with the commissioner;
(f) The offer and sale of subdivided land located within
the corporate limits of a municipality as defined in section
462.352, subdivision 2, which municipality has adopted
subdivision regulations as defined in section 462.352, except
those lands described in section 83.20, subdivisions subdivision
13, 14, and 15;
(g) The offer and sale of apartments or condominiums as
defined in chapters 515 and 515A;
(h) The offer and sale of subdivided lands used primarily
for agricultural purposes provided each parcel is at least ten
acres in size;
(i) The offer or sale of improved lots if:
(1) the subdivider has filed with the commissioner, no
later than ten business days prior to the date of the first
sale, a written notice of its intention to offer or sell
improved lots, which notice shall be accompanied by a fee of
$50, together with a copy of the public offering statement
accepted by the situs state and the standard purchase agreement
which documents are required to be supplied by the subdivider to
the purchaser; and
(2) the subdivider deposits all downpayments in an escrow
account until all obligations of the subdivider to the
purchaser, which are pursuant to the terms of the purchase
agreement to be performed prior to the closing, have been
performed. The subdivider shall provide the purchaser with a
purchase receipt for the downpayment paid, a copy of the escrow
agreement and the name, address, and telephone number of the
escrow agent. The escrow agent shall be a bank located in
Minnesota. All downpayments shall be deposited in the escrow
account within two business days after receipt.
The commissioner may by rule or order suspend, revoke, or
further condition the exemptions contained in clauses (f), (g),
(h), and (i) or may require such further information as may be
necessary for the protection of purchasers.
The rulemaking authority in this subdivision does not
include temporary rulemaking authority pursuant to chapter 14.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective
September 1, 1984.
Sec. 9. [CORRECTION.] Subdivision 1. [INCORRECT DOLLAR
AMOUNT, REDUCTION.] H.F. No. 2314, section 8, if enacted at the
1984 regular session, is amended to read:
Sec. 8. ENERGY AND ECONOMIC
DEVELOPMENT
Regional Solid Waste Disposal 1,400,000
This appropriation is for payment of a
grant to the city of Bagley to develop
a solid waste disposal, incineration,
and district heating pilot project
involving seven counties. The purpose
of the project must be to deal with
solid waste disposal as a rural problem
and provide more reliable energy to the
incinerator site through a district
heating system. The grant may not be
paid until the commissioner of energy
and economic development has determined
that additional financing in the amount
of $10,000,000 $8,600,000 has been
committed by other sources.
This appropriation is from the general
fund.
Subd. 2. [EFFECTIVE DATE.] This section is effective the
day after final enactment of H.F. No. 2314.
Sec. 10. [CORRECTION.] Subdivision 1. [OMITTED
INFORMATION RELEASE.] H. F. No. 2016, article 8, section 2,
subdivision 4, if enacted at the 1984 regular session, is
amended to read:
Subd. 4. [LICENSING AUTHORITY; DUTIES.] All licensing
authorities must require the applicant to provide his social
security number and Minnesota business identification number on
all license applications. Upon request of the commissioner, the
licensing authority must provide the commissioner with a list of
all applicants, including the name, address, business name and
address, social security number, and business identification
number of each applicant. The commissioner may request from a
licensing authority a list of the applicants no more than once
each calendar year. Notwithstanding sections 290.61 and
297A.43, the commissioner may release information necessary to
accomplish the purpose of this section.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective July
1, 1984.
Sec. 11. [CORRECTION.] Subdivision 1. [INCORRECT NAME
REFERENCES DUE TO NAME CHANGE.] Minnesota Statutes 1983
Supplement, section 473.446, subdivision 1, if amended by H.F.
No. 2016, article 3, section 25, at the 1984 regular session is
amended to read:
Subdivision 1. [TAXATION WITHIN TRANSIT TAXING DISTRICT.]
For the purposes of sections 473.401 to 473.451 and the
metropolitan transit system, except as otherwise provided in
this subdivision the metropolitan transit commission regional
transit board shall levy each year upon all taxable property
within the metropolitan transit taxing district, defined in
subdivision 2, a transit tax consisting of:
(a) An amount up to two mills times the assessed value of
all such property, based upon the level of transit service
provided for the property, the proceeds of which shall be used
for payment of the expenses of operating transit and paratransit
service;
(b) An additional amount, if any, as the commission
determines to be necessary to provide for the full and timely
payment of its certificates of indebtedness and other
obligations outstanding on July 1, 1977, to which property taxes
under this section have been pledged; and
(c) An additional amount necessary to provide full and
timely payment of certificates of indebtedness, bonds, or other
obligations issued or to be issued pursuant to section 473.436
for purposes of acquisition and betterment of property and other
improvements of a capital nature and to which the commission has
specifically pledged tax levies under this clause.
The county auditor shall reduce the tax levied pursuant to
this subdivision on all property within cities or towns that
receive full peak service and limited off-peak service by an
amount equal to the tax levy that would be produced by applying
a rate of 0.5 mills on the property. The county auditor shall
reduce the tax levied pursuant to this subdivision on all
property within cities or towns that receive limited peak
service by an amount equal to the tax levy that would be
produced by applying a rate of 0.75 mills on the property. The
amounts so computed by the county auditor shall be submitted to
the commissioner of revenue as part of the abstracts of tax
lists required to be filed with the commissioner under section
275.29. Any prior year adjustments shall also be certified in
the abstracts of tax lists. The commissioner shall review the
certifications to determine their accuracy. He may make changes
in the certification as he may deem necessary or return a
certification to the county auditor for corrections. The
commissioner shall pay to the regional transit board the amounts
certified by the county auditors on the dates provided in
section 273.13, subdivision 15a, clause (3). There is annually
appropriated from the general fund in the state treasury to the
department of revenue the amounts necessary to make these
payments in fiscal year 1985 1987 and thereafter.
For the purposes of this subdivision, "full peak and
limited off-peak service" means peak period service plus weekday
midday service with a frequency of more than 60 minutes on the
route with the greatest frequency; and "limited peak period
service" means peak period service only.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective upon
the effective date of H.F. No. 2016, article 3, section 25, if
enacted at the 1984 regular session.
Sec. 12. [CORRECTION.] Subdivision 1. [AMENDMENT TO
REPEALED SECTION.] S.F. No. 1913, article 1, section 9, if
enacted at the 1984 regular session is repealed.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following its final enactment.
Sec. 13. [INSTRUCTION TO REVISOR OF STATUTES.] Subdivision
1. [CHAPTER 16 RECODIFICATION.] If a provision in chapter 16 is
amended by the 1984 regular session and S.F. No. 1408 is enacted
by the 1984 regular session the revisor shall codify the
amendment consistent with the recodification of chapter 16 by
S.F. No. 1408 notwithstanding any law to the contrary.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following its final enactment.
Sec. 14. [CORRECTION.] Subdivision 1. [POLICE REPORTS
MISTAKENLY MADE PUBLIC.]
Minnesota Statutes 1982, section 626.556, subdivision 11,
if amended by H.F. No. 1806, by the 1984 regular session, is
amended to read:
Subd. 11. [RECORDS.] All records maintained by a local
welfare agency under this section, including any written reports
filed under subdivision 7, shall be private data on individuals,
except insofar as copies of reports are required by subdivision
7 to be sent to the local police department or the county
sheriff. Report records maintained by any police department or
the county sheriff shall be private data on individuals except
the reports shall be made available to the investigating,
petitioning, or prosecuting authority. The welfare board shall
make available to the investigating, petitioning, or prosecuting
authority any records which contain information relating to a
specific incident of neglect or abuse which is under
investigation, petition, or prosecution and information relating
to any prior incidents of neglect or abuse involving any of the
same persons. The records shall be collected and maintained in
accordance with the provisions of chapter 13. An individual
subject of a record shall have access to the record in
accordance with those sections, except that the name of the
reporter shall be confidential while the report is under
assessment or investigation. After the assessment or
investigation is completed, the name of the reporter shall be
confidential but shall be accessible to the individual subject
of the record upon court order.
Records maintained by local welfare agencies, the police
department or county sheriff under this section shall be
destroyed as described in clauses (a) to (c):
(a) If upon assessment or investigation a report is found
to be unsubstantiated, notice of intent to destroy records of
the report shall be mailed to the individual subject of the
report. At the subject's request the records shall be
maintained as private data. If no request from the subject is
received within 30 days of mailing the notice of intent to
destroy, the records shall be destroyed.
(b) All records relating to reports which, upon assessment
or investigation, are found to be substantiated shall be
destroyed seven years after the date of the final entry in the
case record.
(c) All records of reports which, upon initial assessment
or investigation, cannot be substantiated or disproved to the
satisfaction of the local welfare agency, local police
department or county sheriff may be kept for a period of one
year. If the local welfare agency, local police department or
county sheriff is unable to substantiate the report within that
period, each agency unable to substantiate the report shall
destroy its records relating to the report in the manner
provided by clause (a).
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of H.F. No. 1806 at the 1984
regular session.
Sec. 15. [CORRECTION.] Subdivision 1. [CLARIFICATION.]
S.F. No. 1815, section 1, subdivision 4, if enacted by the 1984
regular session is amended to read:
Subd. 4. Notwithstanding the development of an
organization under this section, the governance The execution of
the functions of the board of directors of a hospital by the an
organization established under this section shall be subject to
the public purchasing requirements of section 471.345, the open
meeting law, section 471.705, and the data practices act,
chapter 13.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of S.F. No. 1815.
Sec. 16. [CORRECTION.] Subdivision 1. [AMENDMENT AGREED
TO, NOT INCLUDED IN CONFERENCE REPORT.] Minnesota Statutes 1983
Supplement, section 124.2137, subdivision 1, is amended to read:
Subdivision 1. [TAX REDUCTIONS.] The county auditor shall
reduce the tax for school purposes on all property receiving the
homestead credit pursuant to section 273.13, subdivision 6, by
an amount equal to 29 percent of the tax levy imposed on up to
320 acres of land including the buildings and structures thereon
but excluding the homestead dwelling all dwellings and
surrounding one an acre of land for each dwelling. The county
auditor shall reduce the tax for school purposes on the next 320
acres classified pursuant to section 273.13, subdivision 6 by an
amount equal to 13 percent of the tax levy imposed on the
property. The tax on all other agricultural lands classified
pursuant to section 273.13, subdivision 6 shall be reduced by an
amount equal to ten percent of the tax levy imposed on the
property. The tax on the first 320 acres of agricultural land
classified pursuant to section 273.13, subdivision 4 and all
real estate devoted to temporary and seasonal residential
occupancy for recreational purposes, but not devoted to
commercial purposes, shall be reduced by an amount equal to 13
percent of the tax imposed on the property. The tax on timber
land classified pursuant to section 273.13, subdivision 8a and
agricultural land in excess of 320 acres classified pursuant to
section 273.13, subdivision 4 shall be reduced by an amount
equal to ten percent of the tax levy imposed on the property.
The amounts so computed by the county auditor shall be submitted
to the commissioner of revenue as part of the abstracts of tax
lists required to be filed with the commissioner under the
provisions of section 275.29. Any prior year adjustments shall
also be certified in the abstracts of tax lists. The
commissioner of revenue shall review the certifications to
determine their accuracy. He may make changes in the
certification as he may deem necessary or return a certification
to the county auditor for corrections. The amount of the
reduction provided under this subdivision which any taxpayer can
receive on all qualifying property which he owns shall not
exceed $2,000 in the case of agricultural property and shall not
exceed $100 in the case of seasonal residential recreational
property. In the case of property owned by more than one
person, the maximum amount of the reduction shall apply to the
total of all the owners. For purposes of computing the credit
pursuant to this subdivision, the "tax levy" shall be the tax
levy reduced by the credits provided by sections 273.115,
273.116, 273.123, 273.42, subdivision 2, and 473H.10.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective for
taxes levied in 1984 and thereafter, for taxes payable in 1985
and thereafter.
Sec. 17. [CORRECTION.] Subdivision 1. [TOWNS AUTHORIZED
TO CONTRACT WITH NONPROFIT ORGANIZATIONS; EFFECTIVE DATE
OMITTED.] H.F. No. 1982 if enacted by the 1984 regular session
is effective the day following its final enactment.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of H.F. No. 1982.
Sec. 18. [CORRECTION.] Subdivision 1. [GRAMMATICAL
ERROR.] Minnesota Statutes 1983 Supplement, section 169.123,
subdivision 2, if amended by S.F. No. 1336 at the 1984 regular
session is amended to read:
Subd. 2. [IMPLIED CONSENT; CONDITIONS; ELECTION AS TO TYPE
OF TEST.] (a) Any person who drives, operates, or is in physical
control of a motor vehicle within this state consents, subject
to the provisions of this section and section 169.121, to a
chemical test of his blood, breath, or urine for the purpose of
determining the presence of alcohol or a controlled substance.
The test shall be administered at the direction of a peace
officer. The test may be required of a person when an officer
has and probable cause to believe the person was driving,
operating, or in physical control of a motor vehicle in
violation of section 169.121 and one of the following conditions
exist: (1) the person has been lawfully placed under arrest for
violation of section 169.121, or an ordinance in conformity with
it; or (2) the person has been involved in a motor vehicle
accident or collision resulting in property damage, personal
injury, or death; or (3) the person has refused to take the
screening test provided for by section 169.121, subdivision 6;
or (4) the screening test was administered and recorded an
alcohol concentration of 0.10 or more.
(b) At the time a chemical test specimen is requested, the
person shall be informed:
(1) that Minnesota law requires the person to take a test
to determine if the person is under the influence of alcohol or
a controlled substance;
(2) that if testing is refused, the person's right to drive
will be revoked for a minimum period of one year or, if the
person is under the age of 18 years, for a period of one year or
until he or she reaches the age of 18 years, whichever is
greater;
(3) that if a test is taken and the results indicate that
the person is under the influence of alcohol or a controlled
substance, the person will be subject to criminal penalties and
the person's right to drive may be revoked for a minimum period
of 90 days or, if the person is under the age of 18 years, for a
period of six months or until he or she reaches the age of 18
years, whichever is greater;
(4) that after submitting to testing, the person has the
right to consult with an attorney and to have additional tests
made by a person of his own choosing; and
(5) that if he refuses to take a test, the refusal will be
offered into evidence against him at trial.
(c) The peace officer who requires a test pursuant to this
subdivision may direct whether the test shall be of blood,
breath, or urine. However, if the officer directs that the test
shall be of a person's blood or urine, the person may choose
whether the test shall be of his blood or urine.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective
August 31, 1984.
Sec. 19. [CORRECTION.] Subdivision 1. [INCORRECT SECTION
REFERENCES.] H.F. No. 1156, section 9, if enacted by the 1984
regular session, is amended to read:
Sec. 9. [3C.09] [MINNESOTA STATUTES; SUPPLEMENTATION.]
If the revisor's office does not publish an edition of
Minnesota Statutes in a given year, it may publish a supplement
to Minnesota Statutes. The supplement must be identifed by the
year of publication and to the extent possible must otherwise
comply with section 9 8.
Subd. 2. [INCORRECT SECTION REFERENCE.] H.F. No. 1156,
section 13, if enacted at the 1984 regular session, is amended
to read:
Sec. 13. [3C.13] [LEGAL STATUS OF STATUTES.]
Any volume of Minnesota Statutes, supplement to Minnesota
Statutes, and Laws of Minnesota certified by the revisor
according to section 12 11, subdivision 1, is prima facie
evidence of the statutes contained in it in all courts and
proceedings.
Revised Laws of Minnesota 1905, General Statutes of
Minnesota 1913, General Statutes of Minnesota 1923, Mason's
Minnesota Statutes 1927, and supplements, appendix and addenda,
or added volumes to these publications are prima facie evidence
of the statutes contained in them in all courts and proceedings.
Subd. 3. [INCORRECT SECTION REFERENCE.] Minnesota Statutes
1982, section 15.18, if amended at the 1984 regular session by
H.F. No. 1156, is amended to read:
15.18 [DISTRIBUTION OF PUBLICATIONS.]
Except as provided in sections 5.08, 16.02, and section 13
12, subdivision 2, when any department, agency, or official of
the state issues for public distribution any book, document,
journal, map, pamphlet, or report copies thereof shall be
delivered immediately as follows:
Four copies to the Minnesota Historical Society;
One copy to the general library of the University of
Minnesota, and may, upon request of the librarian, deliver
additional copies;
Two copies to the state library, and such additional copies
as the state librarian deems necessary for exchange with other
libraries, with other states, with the United States, and with
governments of foreign countries;
One copy to the public library of any city of the first
class;
One copy to the library of each state university as defined
in chapter 136.
Subd. 4. [INCORRECT SECTION REFERENCE.] Minnesota Statutes
1982, section 60B.01, subdivision 1, if amended at the 1984
regular session by H.F. No. 1156, is amended to read:
Subdivision 1. [SHORT TITLE.] Sections 60B.01 to 60B.61
may be cited as the "insurers rehabilitation and liquidation
act" and shall appear in the next edition of Minnesota Statutes
as Chapter 60B but subject to the provisions of section 11 10,
subdivision 1.
Subd. 5. [INCORRECT SECTION REFERENCE.] Minnesota Statutes
1982, section 336.1-101, if amended at the 1984 regular session
by H.F. No. 1156, is amended to read:
336.1-101 [SHORT TITLE AND NUMBERING SYSTEM.]
This chapter shall be known and may be cited as Uniform
Commercial Code. It is arranged and numbered, subject, however,
to the provisions of section 11 10, subdivision 1, so that the
enacted chapter may be compiled in the next published edition of
Minnesota Statutes without change and in conformity with the
official numbering of the Uniform Commercial Code.
Subd. 6. [INCORRECT SECTION REFERENCE.] Minnesota Statutes
1982, section 480.057, if amended at the 1984 regular session by
H.F. No. 1156, is amended to read:
480.057 [PROMULGATION.]
Subdivision 1. [EFFECTIVE DATE OF RULES; PUBLICATION.] All
rules promulgated under sections 480.051 to 480.058 are
effective at a time fixed by the court . The rules must be
published as part of Minnesota Statutes according to section 9 8.
Subd. 2. [ PRINTING, PUBLISHING, AND DISTRIBUTING.] The
revisor of statutes shall print, publish, and distribute copies
of the rules according to section 13 12.
Subd. 7. [INCORRECT SECTION REFERENCE.] Minnesota Statutes
1982, section 524.1-101, if amended at the 1984 regular session
by H.F. No. 1156, is amended to read:
524.1-101 [CITATION AND NUMBERING SYSTEM.]
This chapter shall be known and may be cited as the uniform
probate code. It is arranged and numbered, subject however to
the provisions of section section 11 10, subdivision 1, so that
the enacted chapter may be compiled in the next published
edition of Minnesota Statutes without change and in conformity
with the official numbering of the uniform probate code. The
articles of Laws 1974, Chapter 442 are numbered out of sequence
to facilitate the possible inclusion of other articles of the
probate code in one chapter.
Subd. 7. [EFFECTIVE DATE.] Subdivisions 1 to 7 are
effective August 1, 1984.
Sec. 20. [CORRECTION.] Subdivision 1. [OLMSTED SOLID
WASTE.] S.F. No. 2145, section 1, if enacted at the 1984 regular
session, is amended to read:
Section 1. [MANAGEMENT AND SERVICE CONTRACTS.]
Notwithstanding any law to the contrary, Olmsted County may
enter into contracts for solid waste facilities with or without
advertisement for bids for the construction, installation,
maintenance, and operation of property and facilities on private
or public lands and may contract for the furnishing of solid
waste management services. If a county contract is let by
negotiation, without advertising for bids, the county shall
conduct the negotiation and award the contract using a fair and
open procedure and in full compliance with Minnesota Statutes,
section 471.705. If a county contract is to be awarded by bid,
the county may, after notice to the public and prospective
bidders, conduct a fair and open process of prequalification of
bidders prior to advertisement for bids.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following its final enactment.
Sec. 21. [CORRECTION.] Subdivision 1. [INCORRECT
REFERENCE DUE TO NAME CHANGE.] Minnesota Statutes 1982, section
473.404, subdivision 6, if added by H.F. No. 2317 at the 1984
regular session, is amended to read:
Subd. 6. [REMOVAL; VACANCIES.] Members may be removed by
the council transit board only for cause in the manner specified
in chapter 351. If the office of a member becomes vacant, under
the conditions specified in chapter 351, the vacancy must be
filled in the same manner in which the appointment to that
office was made.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of H.F. No. 2317, by the 1984
regular session.
Sec. 22. [CORRECTION.]
Subdivision 1. [AMENDMENT AGREED TO, NOT INCLUDED IN
CONFERENCE REPORT.] Minnesota Statutes 1982, section 290.08,
subdivision 26, as added by H.F. No. 2016, enacted at the 1984
regular session, is amended to read:
Subd. 26. [PENSION INCOME.] (a) [EXCLUSION.] Gross income
shall not include the taxpayer's pension income. The maximum
amount of this exclusion is the greater of the following two
amounts:
(1) $11,000 reduced by the amount of the taxpayer's federal
adjusted gross income in excess of $17,000 excluding social
security benefits and railroad retirement benefits to the extent
included in federal adjusted gross income; or
(2) $11,000 reduced by the sum of
(A) social security benefits,
(B) railroad retirement benefits, and
(C) the excess over $23,000 of federal adjusted gross
income, but excluding social security benefits and railroad
retirement benefits to the extent included in federal adjusted
gross income.
(3) Notwithstanding clauses (1) and (2), in the case of an
involuntary lump sum distribution of pension or retirement
benefits to volunteer firefighters, the maximum amount of the
exclusion is $11,000. This amount is not subject to reduction
for other income of the taxpayer.
(4) Pension income consisting of severance pay qualifies
only for the exclusion computed according to paragraph (a),
clause (1).
(b) [DEFINITIONS.] For purposes of this subdivision the
following terms have the meanings given:
(1) "Internal Revenue Code" means the Internal Revenue Code
of 1954, as amended through December 31, 1983.
(2) "Federal adjusted gross income" is the federal adjusted
gross income referred to in section 290.01, subdivision 20, for
the current taxable year, and includes the ordinary income
portion of a lump sum distribution as defined in section 402(e)
of the Internal Revenue Code.
(3) "Pension income" means to the extent included in the
taxpayer's federal adjusted gross income the amount received by
the taxpayer
(A) from the United States, its agencies or
instrumentalities, the Federal Reserve Bank or from the state of
Minnesota or any of its political or governmental subdivisions
or from any other state or its political or governmental
subdivisions, or a Minnesota volunteer firefighter's relief
association, by way of payment as a pension, public employee
retirement benefit, or any combination thereof,
(B) as a retirement or survivor's benefit made from a plan
qualifying under section 401, 403, 404, 405, 408, 409, or 409A
of the Internal Revenue Code, or
(C) severance pay distributed to an individual upon
discontinuance of the individual's employment due to termination
of business operations by the individual's employer, if the
termination is reasonably likely to be permanent, involves the
discharge of at least 75 percent of the employees at that site
within a one-year period, and the business is not acquired by
another person who continues operations at that site.
(4) "Severance pay" means an amount received for
cancellation of an employment contract or a collectively
bargained termination payment made as a substitute for income
which would have been earned for personal services to be
rendered in the future.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective for
taxable years beginning after December 31, 1984.
Sec. 23. [CORRECTION.]
Subdivision 1. [AMENDMENT AGREED TO, NOT INCLUDED IN
CONFERENCE REPORT.] Minnesota Statutes 1982, section 298.24,
subdivision 1, as amended by H.F. No. 2016 at the 1984 regular
session, is amended to read:
Subdivision 1. (a) There is hereby imposed upon taconite
and iron sulphides, and upon the mining and quarrying thereof,
and upon the production of iron ore concentrate therefrom, and
upon the concentrate so produced, a tax of $1.25 cents per gross
ton of merchantable iron ore concentrate produced therefrom.
The tax on concentrates produced in 1978 and subsequent years
prior to 1985 shall be equal to $1.25 multiplied by the steel
mill products index during the production year, divided by the
steel mill products index in 1977. The index stated in code
number 1013, or any subsequent equivalent, as published by the
United States Department of Labor, Bureau of Labor Statistics
Wholesale Prices and Price Indexes for the month of January of
the year in which the concentrate is produced shall be the index
used in calculating the tax imposed herein. In no event shall
the tax be less than $1.25 per gross ton of merchantable iron
ore concentrate. The tax on concentrates produced in 1985 and
1986 shall be at the rate determined for 1984 production. For
concentrates produced in 1987 and subsequent years, the tax
shall be equal to the preceding year's tax plus an amount equal
to the preceding year's tax multiplied by the percentage
increase in the implicit price deflator from the fourth quarter
of the second preceding year to the fourth quarter of the
preceding year. "Implicit price deflator" means the implicit
price deflator prepared by the bureau of economic analysis of
the United States department of commerce.
(b) On concentrates produced in 1984, an additional tax is
imposed equal to eight-tenths of one percent of the total tax
imposed by clause (a) per gross ton for each one percent that
the iron content of such product exceeds 62 percent, when dried
at 212 degrees Fahrenheit.
(c) The tax imposed by this subdivision on concentrates
produced in 1984 shall be computed on the production for the
current year. The tax on concentrates produced in 1985 shall be
computed on the average of the production for the current year
and the previous year. The tax on concentrates produced in 1986
and thereafter shall be the average of the production for the
current year and the previous two years. The rate of the tax
imposed will be the current year's tax rate. This clause shall
not apply in the case of the closing of a taconite facility if
the property taxes on the facility would be higher if this
clause and section 298.25 were not applicable.
(d) If the tax or any part of the tax imposed by this
subdivision is held to be unconstitutional, a tax of $1.25 per
gross ton of merchantable iron ore concentrate produced shall be
imposed.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following final enactment of this act.
Sec. 24. [CORRECTION.] S.F. No. 1336, if enacted at the
1984 regular session, section 19, is amended to read:
Sec. 19. Minnesota Statutes 1982, section 171.30,
subdivision 1, is amended to read:
Subdivision 1. [ISSUANCE.] In any case where a person's
license has been suspended under section 171.18 or revoked under
sections 169.121, 169.123, or 171.17, if the driver's livelihood
or attendance at a chemical dependency treatment or counseling
program depends upon the use of his driver's license, the
commissioner may at his own discretion issue a limited license
to the driver including under the following conditions:
(1) if the driver's livelihood or attendance at a chemical
dependency treatment or counseling program depends upon the use
of the driver's license; or
(2) if attendance at a post-secondary institution of
education by an enrolled student of that institution depends
upon the use of the driver's license.
The commissioner in issuing a limited license may impose
such conditions and limitations as in his judgment are necessary
to the interests of the public safety and welfare including
re-examination as to the driver's qualifications. The license
may be limited to the operation of particular vehicles, to
particular classes and times of operation and to particular
conditions of traffic. The commissioner may require that an
applicant for a limited license affirmatively demonstrate that
use of public transportation or carpooling as an alternative to
a limited license would be a significant hardship.
The limited license issued by the commissioner shall
clearly indicate the limitations imposed and the driver
operating under the limited license shall have the license in
his possession at all times when operating as a driver.
In determining whether to issue a limited license, the
commissioner shall consider the number and the seriousness of
prior convictions and the entire driving record of the driver
and shall consider the number of miles driven by the driver
annually.
Sec. 25. [CORRECTION.]
Subdivision 1. [OMITTED RAIL CORRIDOR.] H.F. No. 2317,
article 2, section 1, clause (j), is amended to read:
(j) Rail Service Improvements 17,500
This appropriation is from the general
fund.
This appropriation is for the purpose
of conducting a study of expanded
railroad passenger service.
The commissioner of transportation
shall study the feasibility and
potential methods of expanding railroad
passenger service in the state. The
study must examine the following rail
corridors: (1) St. Paul to Willmar to
Morris to Breckenridge to Moorhead; (2)
Moorhead to Grand Forks to Winnipeg;
(3) St. Paul to Mankato to Worthington;
(4) St. Paul to Northfield to Owatonna
to Albert Lea to Austin; (5) Duluth to
Virginia to International Falls to
Winnipeg; (6) St. Paul to Rochester;
and (7) St. Paul to Alexandria to
Fergus Falls to Moorhead to Winnipeg.
The commissioner shall collect
ridership data independent from AMTRAK
data to analyze ridership and shall
focus on local and intermediate stops.
In analyzing the feasibility of
expanding the railroad passenger
service, the commissioner shall
consider the following factors and any
other factors deemed appropriate: (1)
minimum train speed, service frequency,
and performance standards; (2) station
locations; (3) availability of
equipment; (4) ridership forecasts; (5)
track upgrading estimates; (6) fuel
consumption; and (7) estimated fare
recovery in relation to total operating
costs. The commissioner shall report
to the house and senate transportation
committees by February 1, 1985, on his
findings and recommendations.
This appropriation may not be expended
until units of government along the
proposed corridors have committed at
least $17,500 to match it.
Notwithstanding any provision of
Minnesota Statutes, chapter 16A or any
other law, the total amount
appropriated for rail service
improvements by Laws 1983, chapter 293,
section 2, subdivision 5(a), shall be
available for expenditure in any fiscal
year.
Subd. 2. [EFFECTIVE DATE.] Subdivision 1 is effective the
day following its final enactment.
Approved May 2, 1984
Official Publication of the State of Minnesota
Revisor of Statutes