1.1 	A bill for an act
1.2 	relating to taxation; minerals; Island Lake Township;amending Minnesota 
1.3 	Statutes 2010, section 298.75, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2010, section 298.75, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 12.Tax may be imposed; Mahnomen County. (a) If Mahnomen County 
1.8 	does not impose a tax under this section and approves imposition of the tax under this 
1.9 	subdivision, Island Lake Township in Mahnomen County may impose the aggregate 
1.10 	materials tax under this section.
1.11 	(b) For purposes of exercising the powers contained in this section, the "township" is 
1.12 	deemed to be the "county."
1.13 	(c) All provisions in this section apply to Island Lake Township, except that all 
1.14 	proceeds of the tax must be retained by the township and used for the purposes described 
1.15 	in subdivision 7.
1.16 	(d) If Mahnomen County imposes an aggregate materials tax under this section, the 
1.17 	tax imposed by Island Lake Township under this subdivision is repealed on the effective 
1.18 	date of the Mahnomen County tax.

1.19 	EFFECTIVE DATE. This section is effective the day after the governing body 
1.20 	of Island Lake Township and its chief clerical officer comply with section 645.021, 
1.21 	subdivisions 2 and 3.