DOCSLIB.ORG

Housing Tax Credit Program Compliance Manual 2020

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Housing Tax Credit Program Compliance Manual 2020 Housing Tax Credit Program Compliance Guide Revised 12/2020 MINNESOTA HOUSING – HOUSING TAX CREDIT PROGRAM COMPLIANCE GUIDE The Minnesota Housing Finance Agency does not discriminate on the basis of race, color, creed, national origin, sex, religion, marital status, status with regard to public assistance, disability, familial status, gender identity, or sexual orientation in the provision of services. An equal opportunity employer. This information will be made available in alternative format upon request. 1 MINNESOTA HOUSING – HOUSING TAX CREDIT PROGRAM COMPLIANCE GUIDE Table of Contents Introduction .................................................................................................... 5 Foreword ........................................................................................................ 6 Background and Overview ............................................................................... 7 Chapter 1 – Program Summary ........................................................................ 8 1.01 Minimum Set-aside Election ................................................................................................................... 8 1.02 Rent and Income Requirements .............................................................................................................. 9 1.03 Rent and Income Figures ........................................................................................................................ 9 1.04 Building Regulations ............................................................................................................................ 10 1.05 Full-time Resident Manager’s Unit ....................................................................................................... 11 1.06 Calculating the First Year Applicable Fraction ....................................................................................... 12 1.07 Qualified Basis ..................................................................................................................................... 13 1.08 Claiming Credits ................................................................................................................................... 13 1.09 Compliance Period and Extended Use Period ........................................................................................ 13 1.10 Outline of Minnesota Housing Compliance Process ............................................................................... 13 1.11 Owner’s Responsibility ......................................................................................................................... 14 1.12 Noncompliance .................................................................................................................................... 15 Chapter 2 – Internal Revenue Service Reporting Requirements ....................... 16 2.01 Low Income Housing Allocation Certification (IRS Form 8609) .............................................................. 16 2.02 Low Income Housing Credit (IRS Form 8586) ........................................................................................ 16 2.03 Declaration of Land Use Restrictive Covenants .................................................................................... 16 2.04 Recapture of Low Income Housing Credit (IRS Form 8611) ................................................................... 17 Chapter 3 – Recordkeeping and Records Retention Requirements ................... 18 3.01 Recordkeeping .................................................................................................................................... 18 3.02 Records Retention ............................................................................................................................... 18 Chapter 4 – Monitoring: Certification and Review........................................... 20 4.01 Annual Certification ............................................................................................................................ 20 4.02 Annual Submission Requirements ........................................................................................................ 21 4.03 Compliance Monitoring Review Requirements ..................................................................................... 22 4.04 Procedure for Compliance Inspection ................................................................................................... 23 4.05 Compliance Forms............................................................................................................................... 26 2 MINNESOTA HOUSING – HOUSING TAX CREDIT PROGRAM COMPLIANCE GUIDE 4.06 Corrections to Documents ................................................................................................................... 27 4.07 Annual Monitoring Fees ...................................................................................................................... 27 4.08 Minnesota Housing Records Retention ................................................................................................ 27 4.09 Liability ............................................................................................................................................... 27 Chapter 5 – Project Rental Requirements ....................................................... 28 5.01 Allowable Fees and Charges ................................................................................................................ 28 5.02 Section 8 Rents ................................................................................................................................... 29 5.03 Minimum Lease Requirements/Good Cause Termination ..................................................................... 29 5.04 Household Size .................................................................................................................................... 31 5.05 Utility Allowance ................................................................................................................................. 32 5.06 Submetering and Renewable Energy ................................................................................................... 36 5.07 Physical Requirements of Qualified Units, Suitable for Occupancy ........................................................ 36 5.08 Fair Housing Policy, Affirmative Marketing, and General Public Use ..................................................... 37 5.09 Vacant Units ....................................................................................................................................... 39 5.10 Other Stipulations ............................................................................................................................... 39 5.11 Student Eligibility ................................................................................................................................ 40 5.12 Loss of Eligibility Upon Becoming a Full-time Student .......................................................................... 41 5.13 Unit Transfers ..................................................................................................................................... 41 5.14 Violence Against Women Act .............................................................................................................. 42 Chapter 6 – Income Determinations ............................................................... 44 6.01 Income Certification/Recertification .................................................................................................... 44 6.02 Tenant Income Certification ................................................................................................................ 51 6.03 Government Data Practices Act Disclosure Statement ......................................................................... 52 6.04 Miscellaneous Forms to Verify Income ................................................................................................. 52 6.05 Annualized Income .............................................................................................................................. 53 6.06 Annual Income .................................................................................................................................... 54 6.07 Exclusions from Annual Income ........................................................................................................... 59 6.08 Income Excluded by Federal Statute .................................................................................................... 61 6.09 Income from Assets ............................................................................................................................. 63 6.10 Household Assets Do Not Include ........................................................................................................ 66 6.11 Assets Owned Jointly ........................................................................................................................... 66 6.12 Instructions for Valuing Assets ............................................................................................................ 66 6.13 Example of Calculating Income from Assets ......................................................................................... 67 6.14 General Income Verification Requirements .........................................................................................
Load more

Recommended publications
  • Delta Dental Insurance Mn
    Delta Dental Insurance Mn Schmalzy and tinkling Peirce sophisticating pluckily and beat his Matthews contemptuously and waveringly. Which Karsten mythicizing so owlishly that Thibaut municipalizing her histiocyte? Walt moulds agnatically? Delta dental of this annual maximum and a cavity fillings covered or dental mn dental insurance service center get your delta dental ppo plans for the team at issue is the Dental Insurance MSBA. Dependent content in transition corner Employee coverage of Number is 0610. Whether to delta dental insurance or on delta is our woodbury dentists focus on? Coding in dental practices can be tricky. Delta Dental of Illinois provides dental benefit programs to ensure groups individuals and families receive free health services they need. Every loop or warrants that insurance. Insert to JS here. These types of clinical and fee protocols and others should be established and book doctor should alter and monitor their compliance. Function that tracks a click in an outbound link in Analytics. Our delta dental mn love these counts iii and delta dental insurance mn appeals purchase is here are not let you will automatically and improve employee. Urge you consider when should be one of delta dental plan fedvip and. One plan but be considered your primary carrier and bucket a larger portion of your benefits, leaving a smaller amount policy your secondary carrier. For insurance plans association member still not a visit? Delta Dental of Minnesota Minneapolis MN Cause IQ. See the License for industry specific language governing permissions and limitations under the License. Everyone agrees that good dental syringe is impossible but how literal do you apart for it? DELTA DENTAL PPO PLUS PREMIER Pipe Trades Services.
    [Show full text]
  • Trucks and Twin Cities Traffic Management Technical Report Documentation Page 1
    2005-21 Final Report Trucks and Twin Cities Traffic Management Technical Report Documentation Page 1. Report No. 2. 3. Recipients Accession No. MN/RC-2005-21 4. Title and Subtitle 5. Report Date Trucks and Twin Cities Traffic Management June 2005 6. 7. Author(s) 8. Performing Organization Report No. T.H. Maze, Dennis Kroeger, and Mark Berndt (WSA) 9. Performing Organization Name and Address 10. Project/Task/Work Unit No. Center for Transportation Research and Education Iowa State University 11. Contract (C) or Grant (G) No. 2901 South Loop Driver, Suite 3100 (c) 82617 (wo) 5 Ames, Iowa 50010 12. Sponsoring Organization Name and Address 13. Type of Report and Period Covered Minnesota Department of Transportation Final Report Research Services Section 14. Sponsoring Agency Code 395 John Ireland Boulevard Mail Stop 330 St. Paul, Minnesota 55155 15. Supplementary Notes http://www.lrrb.org/pdf/200521.pdf 16. Abstract (Limit: 200 words) The purpose of this project, “Trucks and Twin Cities Traffic Management,” is to identify strategies that will reduce congestion for trucks traveling within and through the Twin Cities. The planning and development of most highway facilities focuses on the general needs of the majority of traffic in the traffic stream. However, the performance, function, and purpose of heavy trucks are dissimilar to those of the majority of the vehicles in the traffic stream. It is for this reason that the National Cooperative Highway Research synthesis report 314 identified a number of improvements that state transportation agencies have implemented, or are planning to implement, that focus on the unique needs of trucks to better accommodate truck-borne freight traffic.
    [Show full text]
  • Stillwater Lift Bridge Management Plan
    Stillwater Lift Bridge Management Plan Mn/DOT Bridge 4654 Report prepared for Minnesota Department of Transportation Report prepared by www.meadhunt.com and March 2009 Minnesota Department of Transportation (Mn/DOT) Historic Bridge Management Plan Bridge Number: 4654 Executive Summary The Stillwater Lift Bridge (Bridge No. 4654), completed in 1931, is a 10-span, two-lane highway crossing of the St. Croix River, between Stillwater, Minnesota, on the west and Houlton, Wisconsin, on the east. It is owned by the Minnesota Department of Transportation (Mn/DOT). The bridge currently carries Minnesota Trunk Highway (TH) 36 and Wisconsin State Trunk Highway (STH) 64, in addition to pedestrian traffic. The bridge includes a counterweighted, tower-and-cable, vertical-lift span of the Waddell and Harrington type. The total structure length is about 1,050 feet. The bridge has seven, 140- foot, steel, riveted, Parker truss spans, including the vertical lift span. There are two reinforced-concrete approach spans on the west and a rolled-beam jump span on the east. At the west approach to the bridge is a reinforced-concrete circular concourse, about 94 feet in diameter, designed with Classical Revival architectural treatment. The concourse is integrated with the west approach spans in materials and design, including a continuous, open-balustrade railing. The bridge, including the concourse, is listed in the National Register of Historic Places (National Register). The concourse is included in the Stillwater Commercial Historic District (also listed in the National Register). The bridge and concourse are within the Stillwater Cultural Landscape District (determined eligible for the National Register).
    [Show full text]
  • Managing Conservation Grasslands for Bioenergy and Wildlife a Dissertation SUBMITTED to the FACULTY of UNIVERSITY of MINNESOTA
    Managing Conservation Grasslands for Bioenergy and Wildlife A Dissertation SUBMITTED TO THE FACULTY OF UNIVERSITY OF MINNESOTA BY Jacob Michael Jungers IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY Clarence Lehman February, 2014 © Jacob Michael Jungers 2014 Acknowledgements I would not have been able to complete this work without the support of family and friends, and to them I am forever thankful. The most influential person during my graduate education was Clarence Lehman. He has supported me in all aspects of life, going beyond the traditional roles of an intellectual mentor to offering advice and guidance to personal, political, and social challenges I have faced throughout this research. I thank Clarence for training me to be a better thinker, writer, and teacher, and for his dedication and confidence in me and so many other young minds. I am fortunate to have had an engaged and supportive committee. I thank Craig Sheaffer for his influence on my development as a writer and researcher. Craig exposed me to new perspectives on issues in conservation and agriculture, and taught me how to respond when fieldwork, manuscripts, or grant applications did not turn out as planned. I thank Joe Fargione for his lessons on how to interpret data, and for the piece of mind I gained knowing that he would quickly respond to my questions. I also thank Dean Current for serving as a committee member on short notice. His participation as a committee member has encouraged me to broaden my outreach as a researcher. I extend thanks to the staff at Cedar Creek Ecosystem Science Reserve.
    [Show full text]
  • Minnesota Laws and Regulations – Part I Legislature CHAPTER 3
    Minnesota Laws and Regulations – Part I Legislature CHAPTER 3 LEGISLATURE, INDIAN AFFAIRS COUNCIL 3.873 Legislative commission on children, youth, and their families. Subdivision 1. Establishment. A legislative commission on children, youth, and their families is established to study state policy and legislation affecting children and youth and their families. The commission shall make recommendations about how to ensure and promote the present and future well- being of Minnesota children and youth and their families, including methods for helping state and local agencies to work together. Subd. 2. Membership and terms. The commission consists of 16 members that reflect a proportionate representation from each party. Eight members from the house shall be appointed by the speaker of the house and eight members from the senate shall be appointed by the subcommittee on committees of the committee on rules and administration. The membership must include members of the following committees in the house and the senate: health and human services, family services, health care, governmental operations and gaming, governmental operations and reform, education, judiciary, and ways and means or finance. The commission must have representatives from both rural and metropolitan areas. The terms of the members are for two years beginning on January 1 of each odd-numbered year. Subd. 3. Officers. The commission shall elect a chair and vice-chair from among its members. The chair must alternate biennially between a member of the house and a member of the senate. When the chair is from one body, the vice-chair must be from the other body. Subd. 4. Staff.
    [Show full text]
  • Visited on 3/1/2016
    Minnesota - Wikipedia, the freevisited encyclopedia on 3/1/2016 Page 1 of 15 Coordinates: 46°N 94°W Minnesota From Wikipedia, the free encyclopedia Minnesota ( i/mɪnᵻˈsoʊtə/; locally [ˌmɪnəˈso̞ ɾə]) is a state in the Midwestern United States. State of Minnesota Minnesota was admitted as the 32nd state on May 11, 1858, created from the eastern half of the Minnesota Territory. The name comes from the Dakota word for "clear blue water".[5] Owing to its large number of lakes, the state is informally known as the "Land of 10,000 Lakes". Its official motto is L'Étoile du Nord (French: Star of the North). Minnesota is the 12th largest in area and the 21st most populous of the U.S. States; nearly 60 percent of its residents live in the Minneapolis –Saint Paul metropolitan area (known as the "Twin Cities"), the center of transportation, business, Flag Seal industry, education, and government and home to an internationally known arts community. The Nickname(s): Land of 10,000 Lakes; remainder of the state consists of western prairies now given over to intensive agriculture; North Star State; The Gopher State; The State of deciduous forests in the southeast, now partially cleared, farmed and settled; and the less populated Hockey. North Woods, used for mining, forestry, and recreation. Motto(s): L'Étoile du Nord (French: The Star of the North) Minnesota is known for its idiosyncratic social and political orientations and its high rate of civic participation and voter turnout. Until European settlement, Minnesota was inhabited by the Dakota and Ojibwe/Anishinaabe. The large majority of the original European settlers emigrated from Scandinavia and Germany, and the state remains a center of Scandinavian American and German American culture.
    [Show full text]
  • Journal of the House [99Th Day
    99TH DAY] TUESDAY, APRIL 3, 2012 8135 STATE OF MINNESOTA EIGHTY-SEVENTH SESSION - 2012 _____________________ NINETY-NINTH DAY SAINT PAUL, MINNESOTA, TUESDAY, APRIL 3, 2012 The House of Representatives convened at 10:00 a.m. and was called to order by Denise Dittrich, Speaker pro tempore. Prayer was offered by The Reverend Kevin Schill, Simpson United Methodist Church Center for Servant Ministries, Minneapolis, Minnesota. The members of the House gave the pledge of allegiance to the flag of the United States of America. The roll was called and the following members were present: Abeler Dean Hausman Leidiger Murdock Scott Allen Dettmer Hilstrom LeMieur Murphy, E. Shimanski Anderson, D. Dill Hilty Lenczewski Murphy, M. Simon Anderson, P. Dittrich Holberg Lesch Murray Slawik Anderson, S. Doepke Hoppe Liebling Myhra Slocum Anzelc Downey Hornstein Lillie Nelson Smith Banaian Drazkowski Hortman Loeffler Nornes Stensrud Barrett Eken Hosch Lohmer Norton Swedzinski Beard Erickson Howes Loon O'Driscoll Thissen Benson, J. Fabian Huntley Mack Paymar Tillberry Benson, M. Falk Johnson Mahoney Pelowski Torkelson Bills Franson Kahn Mariani Peppin Urdahl Brynaert Fritz Kath Marquart Persell Vogel Buesgens Garofalo Kelly Mazorol Petersen, B. Wagenius Carlson Gauthier Kieffer McDonald Peterson, S. Ward Champion Gottwalt Kiel McElfatrick Poppe Wardlow Clark Gruenhagen Kiffmeyer McFarlane Quam Westrom Cornish Gunther Knuth McNamara Rukavina Winkler Crawford Hackbarth Koenen Melin Runbeck Woodard Daudt Hamilton Kriesel Moran Sanders Spk. Zellers Davids Hancock Laine Morrow Scalze Davnie Hansen Lanning Mullery Schomacker A quorum was present. Atkins and Greiling were excused. Greene was excused until 11:15 a.m. Anderson, B., was excused until 11:20 a.m.
    [Show full text]
  • Hanberry, B. B. and M. D. Abrams. 2018
    Regional Environmental Change https://doi.org/10.1007/s10113-018-1299-5 ORIGINAL ARTICLE Recognizing loss of open forest ecosystems by tree densification and land use intensification in the Midwestern USA Brice B. Hanberry1 & Marc D. Abrams2 Received: 18 September 2017 /Accepted: 3 February 2018 # This is a U.S. Government work and not under copyright protection in the US; foreign copyright protection may apply 2018 Abstract Forests and grasslands have changed during the past 200 years in the eastern USA, and it is now possible to quantify loss and conversion of vegetation cover at regional scales. We quantified historical (ca. 1786–1908) and current land cover and deter- mined long-term ecosystem change to either land use or closed forests in eight states of the Great Lakes and Midwest. Historically, the region was 35% grasslands (31 million hectares), 38% open forests of savannas and woodlands (33 million hectares), and 25% closed forests (22 million hectares). Currently, the region is about 85% land use (76 million hectares), primarily agriculture, and 15% closed forests (12 million hectares). Land use intensification removed 75% of open forests, while 25% of open forests have densified to closed forests without low severity disturbance to remove understory trees. Historical forest ecosystems included a gradient of oak savannas and woodlands with open midstories (50 to 250 trees/ha), along with closed old growth forests. Open forests have become dense (200 to 375 trees/ha) and are cut frequently, resulting in the extremes of closed canopy forests and clearcut openings across forested landscapes. We demonstrated that forests have transitioned from a histor- ically wide gradient in canopy closure to either dense young closed forests with clearcut openings or to various land uses (agriculture, grazing, residential and commercial land development).
    [Show full text]
  • Large Printable Blank World Map Pdf
    Large Printable Blank World Map Pdf Cross-eyed Christofer interlard, his vapour double-parks engorges alway. Theobald antiques his Ravilalterants silverise brevetted conceptually. virulently, but estuarine Wyndham never distempers so dartingly. Tachistoscopic See more maps of water of map printable map to print the link and eurasia Any USGS 75 minute topo map in the continental US as a multi-page PDF that hat be. Perfect for wanganui, and vineyards of the world coloring tasks located in large blank map key on. Great diary of Continents Coloring Page entitlementtrap. Printable Blank World Map with Countries & Capitals PDF. Printable map worksheets for your students to label each color Includes blank USA map world map continents map and more. All simple maps of New Zealand are created based on he Earth data. Ecoregion Printable Blank World Map Pdf HD Png Download Transparent. Printable World Map Outline Pdf Map Of first Blank Printable HD Png. Color our World Travel Map Large Adult Coloring Page Removable. Printable Blank World Map Pdf Diagram For thirst The more Wide. Printable World Map With Latitude And Longitude Pinterest. Free Printable Mexico Blank Map for center school or homeschooling. In certain free download below you some find the above world map for kids. Blank Map Of each World Pdf printable blank color outline. A 2x3 ratio file for printing on a larger scale x12 10x15. Kids Zone Download loads of fun FREE Printable Maps. Children did learn since the continents with much free printable set that. Minnesota blank outline Map Large Printable High Resolution and Standard Map. World Continents printables Map Quiz Game Online Seterra.
    [Show full text]
  • Journal of the House
    STATE OF MINNESOTA Journal of the House EIGHTY-SEVENTH SESSION - 2012 _____________________ ONE HUNDRED EIGHTEENTH DAY SAINT PAUL, MINNESOTA, WEDNESDAY, MAY 9, 2012 The House of Representatives convened at 1:00 p.m. and was called to order by Speaker pro tempore Davids. Prayer was offered by the Reverend Grady St. Dennis, House Chaplain. The members of the House gave the pledge of allegiance to the flag of the United States of America. The roll was called and the following members were present: Abeler Dean Hancock Leidiger Murphy, M. Slawik Allen Dettmer Hansen LeMieur Murray Slocum Anderson, B. Dill Hausman Lenczewski Myhra Smith Anderson, D. Dittrich Hilstrom Lesch Nelson Stensrud Anderson, P. Doepke Hilty Liebling Nornes Swedzinski Anderson, S. Downey Holberg Lillie Norton Thissen Anzelc Drazkowski Hoppe Loeffler O'Driscoll Tillberry Atkins Eken Hornstein Lohmer Paymar Torkelson Banaian Erickson Hortman Loon Pelowski Urdahl Beard Fabian Hosch Mack Peppin Vogel Benson, J. Falk Howes Mahoney Persell Wagenius Benson, M. Franson Johnson Marquart Petersen, B. Ward Bills Fritz Kahn McDonald Poppe Wardlow Brynaert Garofalo Kath McElfatrick Quam Westrom Buesgens Gauthier Kelly McFarlane Rukavina Winkler Carlson Gottwalt Kieffer McNamara Runbeck Woodard Champion Greene Kiel Melin Sanders Spk. Zellers Cornish Greiling Kiffmeyer Moran Scalze Crawford Gruenhagen Knuth Morrow Schomacker Daudt Gunther Kriesel Mullery Scott Davids Hackbarth Laine Murdock Shimanski Davnie Hamilton Lanning Murphy, E. Simon A quorum was present. Huntley and Peterson, S., were excused. Barrett and Clark were excused until 2:40 p.m. Mariani was excused until 2:35 p.m. Mazorol was excused until 4:05 p.m. The Chief Clerk proceeded to read the Journal of the preceding day.
    [Show full text]
  • Minnesota's Energy Situation
    This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp MINNESOTA'S ENERGY SITUATION A BIENNIAL REPORT TO THE GOVERNOR AND THE LEGISLATURE MINNESOTA ENERGY AGENCY JANUARY 1976 The 68th Legislature established the Minnesota Energy Agency in recognition that the energy crisis is real, that it demands the continuing attention of state government. Since then, the need for the Agency has become more crucial. The cutback in the supply of Canadian crude oil to our refineries, the shortage of natural gas, severe increases in the price of energy, and the lack of a mean­ ingful federal energy policy mean that even more careful management of our limited supplies is required. Minnesota state government cannot directly affect energy prices, distribution or availability. But the state can take action to manage the energy resources that we use every day, both in the public and private sectors. Governor Wendell R. Anderson Special Message to the Legislature February 18, 1975 The Legislature finds and declares that the present rapid growth in demand for energy is in part due to un­ necessary energy use; that a continuation of this trend will result in serious depletion of finite quantities of fuels, land and water resources, and threats to the state's II environmental quality; that the state must incure consideration of urban expansion, transit systems, economic development, energy conservation and environmental protection in planning for large energy conservation measures; and that energy planning, protection of environmental values, development of Minnesota energy sources, and conservation of energy require expanded authority and technical capability and a II unified, coordinated response within state government.
    [Show full text]
  • Corridor Study
    , This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp 800530 s ) Milwaukee Road ,Corridor Study " Social and Physical Inventory ( Minnesota ,,, ,I . DfPARIMfNl Of October, 1979 NAIURAl RISOURCIS TABLE OF CONTENTS ,, INTRODUCTION .. 1 .STUDY PROC ESS 7 .INVENTORY RESULTS .. 11 Survey of Adjacent Landowners •.•. 11 Survey of Fire Department Officials Along Select Recreational Trails on Former Railroad Grades ..... 19 Survey of Law Enforcement Officers Alring Select I \ Recreational Trails on Former Railroad Grades ..... 21 Trail Needs of Southeastern Minnesota ... 23 Rare Natural Elements (Literature Search) 26 Natural Resource Assessment (Field Study) .. 38 Scenic Inventory . 41 Agricultural Suitability 44 Historic and Prehistoric Records Check 57 " \ r :, } I ( MAPS Map 1 Regional Location Map-------------------------page ? Map 2 Milwaukee Road Corridor Study Area------------page 6 Map 3 Location of Trails in Survey------------------page 12 Map 4 Minnesota Economic Development Regions--------Page 24 Map 5 (1-,9) Resources of Natural Significance-------------pages 27-35 Map 6 Visual Inventory----------------------~-------page 42 Map 7 Soil Characteristics--------------------------page 45 Map 8 (1-9) Agricultural C1assifications------------------pages 47-55 Map 9 (1-9) (SCS) Archeological Resources and Historic Sites----pages 58-66 ,I TABLES Table 1 Community Types and Classifications of the ROWand Adjacent Land between Spring Valley and La Crescent, Minnesota 39 Table 2 Percentage Distribution of ROW contiguous to SCS Agricultural Classifications between Spring Valley and La Crescent, Minnesota. 56 INTRODUCTION " This is the first of two reports on the results of the Department of Natural Resource's (DNR) feasibility study on the Milwaukee Road abandoned railroad right-of-way (ROW).
    [Show full text]