1.1                          A bill for an act 
  1.2             relating to taxation; providing a farm rebate; 
  1.3             appropriating money. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [AGRICULTURAL ASSISTANCE IN 2000.] 
  1.6      Subdivision 1.  [DEFINITIONS.] (a) The definitions in this 
  1.7   subdivision apply to this section. 
  1.8      (b) "Acre" means an acre of effective agricultural use land 
  1.9   within a qualified county as reported to the Farm Service Agency 
  1.10  on form 156EZ that in crop year 1999 had the condition generally 
  1.11  referred to as "prevented planting." 
  1.12     (c) "Commissioner" means the commissioner of revenue. 
  1.13     (d) "Effective agricultural use land" means the land 
  1.14  suitable for growing an agricultural crop and excludes land 
  1.15  enrolled in the conservation reserve program established by 
  1.16  Minnesota Statutes, section 103F.515, or the water bank program 
  1.17  established by Minnesota Statutes, section 103F.601. 
  1.18     (e) "Farm" or "farm operation" means an agricultural 
  1.19  production operation with a unique farm number as reported on 
  1.20  form 156EZ to the Farm Service Agency, which includes at least 
  1.21  40 acres of effective agricultural use land. 
  1.22     (f) "Farm operator" means a person who is identified as the 
  1.23  operator of a farm on form 156EZ filed with the Farm Service 
  1.24  Agency. 
  2.1      (g) "Farm Service Agency" means the United States Farm 
  2.2   Service Agency. 
  2.3      (h) "Farmer" or "farmer at risk" means a person who 
  2.4   produces an agricultural crop and is reported to the Farm 
  2.5   Service Agency as bearing a percentage of the risk for the farm 
  2.6   operation. 
  2.7      (i) "Person" includes individuals, fiduciaries, estates, 
  2.8   trusts, partnerships, joint ventures, and corporations. 
  2.9      (j) "Qualified counties" means Kittson, Marshall, 
  2.10  Pennington, Polk, Red Lake, and Roseau counties. 
  2.11     Subd. 2.  [PAYMENT TO FARMERS.] Every farm operator may 
  2.12  apply on a separate form for each farm that they operate in a 
  2.13  qualified county to the commissioner for payments as provided 
  2.14  under this subdivision.  The payment must be made to each farmer 
  2.15  at risk for a farm operation and equals $4, multiplied by the 
  2.16  number of acres of the farm operation, multiplied by the 
  2.17  percentage of the risk borne by that farmer for that farm 
  2.18  operation.  If total payments for a farm to all farmers at risk 
  2.19  for that farm would exceed $5,600, the payment to each farmer at 
  2.20  risk shall be prorated so that the total payments to all farmers 
  2.21  at risk for that farm do not exceed $5,600. 
  2.22     Applications must be based on information reported to the 
  2.23  Farm Service Agency for crop year 1999 by December 31, 1999.  
  2.24  The applications must include the social security number or 
  2.25  federal employer identification number or a producer number 
  2.26  assigned by the Farm Service Agency for each farmer and the Farm 
  2.27  Service Agency farm number from form 156EZ.  The commissioner 
  2.28  shall prepare application forms for the payment and ensure that 
  2.29  they are available throughout the state.  The commissioner shall 
  2.30  make payments by June 30, 2000, to each eligible farmer who 
  2.31  applies by May 31, 2000, or within 30 days of the application if 
  2.32  the application is received after May 31, 2000.  In no case will 
  2.33  applications be accepted after September 30, 2000. 
  2.34     Subd. 3.  [ALTERNATE QUALIFICATION.] (a) If an agricultural 
  2.35  production operation does not meet the definition of a farm 
  2.36  under subdivision 1 solely because (1) the farm operator had not 
  3.1   filed a form 156EZ with the Farm Service Agency, (2) there was 
  3.2   an error in the Farm Service Agency's records, or (3) an 
  3.3   operator operates more than one farm and the acres of effective 
  3.4   agricultural use land of each farm is less than 40 acres, but 
  3.5   the combined acres of effective agricultural use land is at 
  3.6   least 40 acres, the commissioner may allow the farm operator to 
  3.7   apply for payment under subdivision 2 after providing the 
  3.8   information that the commissioner requires to determine the 
  3.9   number of acres that would be comparable to the effective 
  3.10  agricultural use land listed on form 156EZ. 
  3.11     (b) If the number of acres of effective agricultural use 
  3.12  land for crop year 1999 for a farm is greater than indicated in 
  3.13  the Farm Service Agency's records, the commissioner may allow a 
  3.14  farm operator to apply for payment on the greater acreage after 
  3.15  providing the information the commissioner may require. 
  3.16     (c) If a person who produced an agricultural crop in 1999 
  3.17  and bore a portion of the risk for the farm operation does not 
  3.18  meet the definition of a farmer under subdivision 1 solely 
  3.19  because that information was not reported to the Farm Service 
  3.20  Agency, or because there was an error in the Farm Service 
  3.21  Agency's records, the commissioner may allow the farmer to be 
  3.22  included on an application for payment under subdivision 2 after 
  3.23  the farmer provides the information that the commissioner 
  3.24  requires to determine the farmer was at risk for that farm. 
  3.25     Subd. 4.  [LIMIT.] No person may receive a payment under 
  3.26  subdivision 2 that exceeds $5,600. 
  3.27     Subd. 5.  [APPLICATION OF OTHER LAWS.] The payments under 
  3.28  subdivision 2 are a "Minnesota tax law" for purposes of 
  3.29  Minnesota Statutes, section 270B.01, subdivision 8. 
  3.30     Subd. 6.  [REMEDIES.] A farmer denied a refund may appeal 
  3.31  that denial under Minnesota Statutes, section 289A.50, 
  3.32  subdivision 7. 
  3.33     Subd. 7.  [INTEREST.] Payments under subdivision 2 bear 
  3.34  interest at the rate specified in Minnesota Statutes, section 
  3.35  289A.55, subdivision 1, from the later of the payment dates 
  3.36  specified under subdivision 2 or 75 days after a complete 
  4.1   payment application was filed with the commissioner. 
  4.2      Subd. 8.  [PENALTIES.] If the commissioner determines that 
  4.3   claims for payments under subdivision 2 are or were excessive 
  4.4   and were filed with fraudulent intent, the claim must be 
  4.5   disallowed in full.  If the claim has been paid, the amount 
  4.6   disallowed must be recovered by assessment and collection under 
  4.7   Minnesota Statutes, chapter 289A.  The assessment must be made 
  4.8   within two years after a check is cashed, but if cashing a check 
  4.9   constitutes theft under Minnesota Statutes, section 609.52, or 
  4.10  forgery under Minnesota Statutes, section 609.631, the 
  4.11  assessment may be made at any time.  The assessment may be 
  4.12  appealed administratively and judicially. 
  4.13     Sec. 2.  [APPROPRIATION.] 
  4.14     The amount necessary to fund the payments required under 
  4.15  section 1, subdivision 2, is appropriated in fiscal year 2000 
  4.16  from the general fund to the commissioner of revenue.  This 
  4.17  appropriation is available until June 30, 2001. 
  4.18     Sec. 3.  [EFFECTIVE DATE.] 
  4.19     Sections 1 and 2 are effective the day following final 
  4.20  enactment.