1.1                          A bill for an act 
  1.2             relating to taxation; property; providing for 
  1.3             state-paid agricultural property taxes for taxes 
  1.4             payable in 2000 and 2001; appropriating money. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [STATE-PAID AGRICULTURAL PROPERTY TAXES.] 
  1.7      Subdivision 1.  [AGRICULTURAL PROPERTY.] For taxes levied 
  1.8   in 1999, payable in 2000 only, the property taxes for all 
  1.9   purposes on all property classified under Minnesota Statutes, 
  1.10  section 273.13, as class 1b agricultural homestead, class 2a 
  1.11  agricultural homestead, and class 2b(3) agricultural 
  1.12  nonhomestead shall be paid by the state.  For purposes of this 
  1.13  section, "net property taxes" includes the taxes on all 
  1.14  agricultural buildings and structures on the property including 
  1.15  any dwellings on the property.  For taxes that have already been 
  1.16  paid, a refund will be issued.  For taxes that have not yet been 
  1.17  paid, a voucher will be issued payable to the county. 
  1.18     Subd. 2.  [APPLICATION FOR REFUND; ADMINISTRATIVE.] To 
  1.19  receive a refund or voucher under this section, a property owner 
  1.20  must file an application with the commissioner of revenue.  The 
  1.21  claim must contain the information required by the commissioner 
  1.22  to determine eligibility for and the amount of the refund or 
  1.23  voucher.  The commissioner of revenue shall prepare the claim 
  1.24  forms and mail them to each county auditor.  Within 15 days of 
  1.25  receipt of the forms, the county auditor shall send the form to 
  2.1   all owners of agricultural property described in subdivision 1 
  2.2   that is located within the county, together with any county 
  2.3   certification the commissioner of revenue may require as part of 
  2.4   the claim.  To receive a refund, claims must be filed with the 
  2.5   commissioner of revenue by December 15, 2000. 
  2.6      Subd. 3.  [PAYMENT.] Within 60 days after receipt of an 
  2.7   eligible claim or by October 10, whichever is later, the 
  2.8   commissioner of revenue shall determine the amount of and pay 
  2.9   the refund or voucher to the claimant.  Claims paid after the 
  2.10  payment date required in this subdivision bear interest at the 
  2.11  rate specified in Minnesota Statutes, section 270.75. 
  2.12     Subd. 4.  [APPROPRIATION.] The amount necessary to make the 
  2.13  payments required under this section is appropriated for fiscal 
  2.14  year 2001 from the general fund to the commissioner of revenue. 
  2.15     Sec. 2.  [STATE-PAID AGRICULTURAL PROPERTY TAXES.] 
  2.16     Subdivision 1.  [AGRICULTURAL PROPERTY.] For taxes levied 
  2.17  in 2000, payable in 2001 only, the property taxes for all 
  2.18  purposes on all property classified under Minnesota Statutes, 
  2.19  section 273.13, as class 1b agricultural homestead, class 2a 
  2.20  agricultural homestead, and class 2b(3) agricultural 
  2.21  nonhomestead shall be paid by the state.  For purposes of this 
  2.22  section, "net property taxes" includes the taxes on all 
  2.23  agricultural buildings and structures on the property including 
  2.24  any dwellings on the property.  
  2.25     Subd. 2.  [ADMINISTRATION.] The amounts computed by the 
  2.26  county auditor shall be submitted to the commissioner of revenue 
  2.27  as part of the abstracts of tax lists required to be filed with 
  2.28  the commissioner under the provisions of Minnesota Statutes, 
  2.29  section 275.29.  The commissioner of revenue shall review the 
  2.30  certifications to determine their accuracy and may make changes 
  2.31  in the certification as necessary or return a certification to 
  2.32  the county auditor for corrections.  
  2.33     Subd. 3.  [NOTIFICATION TO TAXPAYERS.] The county auditor 
  2.34  shall notify all owners of qualifying property in the county of 
  2.35  the amount of the property tax payment made by the state under 
  2.36  this section. 
  3.1      Subd. 4.  [PAYMENT TO TAXING JURISDICTIONS.] Payment from 
  3.2   the general fund must be made to each taxing jurisdiction to 
  3.3   replace the revenue lost as a result of the property taxes paid 
  3.4   by the state as provided in this section.  Payment to taxing 
  3.5   jurisdictions other than school districts must be made by the 
  3.6   commissioner of revenue as provided in Minnesota Statutes, 
  3.7   section 477A.015.  The amount of school district property taxes 
  3.8   paid by the state under this section shall be certified to the 
  3.9   department of children, families, and learning and payment to 
  3.10  school districts must be made by the commissioner of children, 
  3.11  families, and learning as provided in Minnesota Statutes, 
  3.12  section 273.1392.  
  3.13     Subd. 5.  [APPROPRIATION.] The amount necessary to make the 
  3.14  payments required under this section is appropriated from the 
  3.15  general fund in the state treasury to the commissioners of 
  3.16  revenue and children, families, and learning for property taxes 
  3.17  payable in 1999. 
  3.18     Sec. 3.  [EFFECTIVE DATE.] 
  3.19     Section 1 is effective the day following final enactment 
  3.20  for taxes payable in 2000 only.  Section 2 is effective for 
  3.21  taxes payable in 2001 only.