1.1                          A bill for an act 
  1.2             relating to taxation; casino sales tax revenues; 
  1.3             modifying payments to counties with tribal casinos; 
  1.4             amending Minnesota Statutes 2000, section 270.60, 
  1.5             subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 270.60, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [PAYMENTS TO COUNTIES.] (a) The commissioner 
  1.10  shall pay to a county in which an Indian gaming casino is 
  1.11  located ten percent of the state share of all taxes generated 
  1.12  from activities on reservations and collected under a tax 
  1.13  agreement under this section with the tribal government for the 
  1.14  reservation located in the county.  If the tribe has casinos 
  1.15  located in more than one county, the payment must be divided 
  1.16  equally among the counties in which the casinos are located. 
  1.17     (b) A county is a qualified county under this subdivision 
  1.18  if one of the following conditions is met: 
  1.19     (1) the county's per capita income is less than 80 percent 
  1.20  of the state per capita personal income, based on the most 
  1.21  recent estimates made by the United States Bureau of Economic 
  1.22  Analysis; or 
  1.23     (2) 30 percent or more of the total market value of real 
  1.24  property in the county is exempt from ad valorem taxation. 
  1.25     (c) The commissioner shall make the payments required under 
  2.1   this subdivision by February 28 of the year following the year 
  2.2   the taxes are collected. 
  2.3      (d) An amount sufficient to make the payments authorized by 
  2.4   this subdivision, not to exceed $1,100,000 in any fiscal year, 
  2.5   is annually appropriated from the general fund to the 
  2.6   commissioner.  If the authorized payments exceed the amount of 
  2.7   the appropriation, the commissioner shall first proportionately 
  2.8   reduce the payments to counties other than qualified counties so 
  2.9   that the total amount equals the appropriation.  If the 
  2.10  authorized payments to qualified counties also exceed the amount 
  2.11  of the appropriation, the commissioner shall then 
  2.12  proportionately reduce the rate so that the total amount to be 
  2.13  paid to qualified counties equals the appropriation. 
  2.14     <b>[EFFECTIVE DATE.]</b> This section is effective for payments 
  2.15  made after December 31, 2001.