01119/06 REVISOR xx:KJ/KJ 06-5420 Senator Ruud introduced- S.F. No. 2377: Referred to the Committee on Taxes. 1.1 A bill for an act relating to taxation; authorizing the town of Sylvan in Cass County to impose 1.3 a gravel tax under certain circumstances; amending Minnesota Statutes 2004, 1.4 section 298. 75, by adding a subdivision. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 2004, section 298.75, is amended.by adding a 1, 1.7 subdivision to read: 1.8 . Subd. 10. Tax may be imposed; Cass County. (a) If Cass1County does not im~e v "-V'.tll 4'..-lf~ -.,.p~ve~ f!M..pe>Si-h<n'\ b-ift -fk.e ~ tMA.tl&Y - s S'l.A..bJlY\s~ 1.9 a tax under this section, the town of Sylvan in Cass County may ~pose the aggregate 1.10 materials tax under this section. 1.11 (b) For purposes of exercising the powers contained in this section,. the "town" is 2 deemed to be the "county." 1.13 ( c) All provisions in this section apply to the town of Sylvan, except that, in lieu 1.14 of the distribution of the tax proceeds under subdivision 7, all proceeds of the tax .must 1.15 be retained by the town. 1.16 ( d) If Cass County imposes an aggregate materials tax under this section, the tax 1.17 imposed by the town of Sylvan under this subdivision is repealed on the effective date 1.18 of the Cass County tax. 1.19 EFFECTIVE DATE. This section is effective the day after: the governing body of 1.20 the town of Sylvan and its chief clerical officer comply with section 645.021, subdivisions 1.21 2 and 3. Section 1. 1 Senate Counsel, Research, and Fiscal Analysis enate G-17 STATE CAPITOL 75 REV. DR. MARTIN LUTHER KING, JR. BLVD. State of Minnesota ST. PAUL, MN 55155-1606 (651) 296-4791 FAX: (651) 296-7747 Jo ANNE ZOFF SELLNER DIRECTOR S.F. No. 2377 - Aggregate Tax - Town of Sylvan Author: Senator Carrie Ruud Prepared by: JoAnne Zoff Sellner, Senate Counsel (651/296-3803)~3 ,/) Date: April 4, 2006 This bill authorizes the town of Sylvan in Cass County· to impose the aggregate materials tax if the county does not do so. All of the proceeds of the tax would be retained by the town. If the county subsequently imposes an aggregate materials tax, the tax imposed by the town of Sylvan would be repealed on the date when the county tax begins. JZS:dv MINNESOTA· REVENUE AGGREGATE MATERIALS TAX Town of Sylvan in Cass County March 29, 2006 Yes No DOR Administrative Costs/Savin2s x Department of Revenue Analysis ofH.F. 2723 (Howes) I S.F. 2377 (Ruud) The bill allows the town of Sylvan to impose an aggregate materials tax if Cass County does not --~-:- __-Thetown,ofaSyl-vaa~,.;.'cu1d-b~ decmed~-to4:1c-thc·c0u11iy~for-purp0ses of collecting-th~- t<i.K, ~.,.,eepF-·­ that all tax must be retained by the town. If Cass County imposes an aggregate materials tax, the tax imposed by the town of Sylvan is repealed on the effective date of the Cass County tax. The bill would have no impact on any state funds. Revenue from the proposed tax would go to the town of Sylvan. Source: Minnesota Department of Revenue Tax Research Division http://www.taxes.state.mn. us/taxes/legal_policy hf2723(sf2377)_1/nrg SF2851 FIRST ENGROSSMENT REVIS OR Di S2851-1 1.1 A bill for an act relating to state lands; adding to and deleting from state parks, state forests, 1.3 and recreation areas; providing for public and private sales~ and exchanges of 1.4 certain state lands.; authorizing removal of certain land frofn the sustainable 1.5 forest incentive program; providing for disposition of certain proceeds from 1.6 tax-forfeited land sales in Itasca County; modifying prior sale provisions; 1.7 am~nding Laws 1999, chapter 161, section 31, subdivisiorij5, as amended; Laws 1.8 2005, chapter 161, section 19~ t ~ 1.9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: uo Section 1. ADDITIONS TO STATE PARKS. 1.11 Subdivision 1. [85.012] [Subd. 14.) Crow Wing State Park, Crow Wing, Cass, 1.12 and Morrison Counties. The following areas are added to Crow Wing State Park, 1_1 ~ Cass County: 1.14 (1) Government Lots 3, 4, and 5, the Southeast Quarter of the Northeast Quarter, 1.15 and the Northeast Quarter of the Southeast Quarter, all in Section 24, Township 133 1.16 North, Range 30 West; 1.17 (2) that part ofGovemmentLot4 lying southerly of Cass County State-Aid Highway 1.18 36 and that part of the Southeast Quarter of the Southwest Quarter lying southerly and 1.19 westerly of Cass County State-Aid Highway 36 and also lying westerly of the Gull River, 1.20 all in Section 19, Township 133 North, Range 29 West; and 1.21 (3) that part of Government Lot 2 lying westerly of the Gull River, Section 30, 1.22 Township 133 North, Range 29 West. 1.23 Subd. 2. [85.012) [Subd. 21.J Frontenac State Park, Goodhue County. The following areas are added to Frontenac State Park, Goodhue County: 1.25 1 be· innin atthe comers of Sections 11 12 13 and 14; in Townshi 112 North 1.26 Range 13 West; thence running South along ·the east line of said Section 14, 660 feet; Section 1. 1 SF2851 FIRST ENGROSSMENT REVISOR PI . S2851-l 2.1 thence at right angles East 2,220 feet; thence at right angles North 1,522 feet; ·thence . 2.2 West 900 feet to the center of the Lake City and Frontenac public highway; thence South 2.3 860 feet, more or less, along the centerline of said public highway to the north line of 2.4 said Section 12; thence West 1,320 feet, more or less, along said north line to the point 2.5 of beginning; 2.6 (2) that part of Government Lot 3 of Section 12 and Government Lot 1 and the 2.1 Northeast Quarter of the Northwest Quarter of Section 13, all in Township 112 North, 2.8 · Range 13 West, described as follows: Beginning at a point 600 feet North of the southwest · 2.9 comer of the Northeast Quarter of the Northwest Quarter of said Section 13; thence run 2.10 due North 60 feet, more or less, to south line of Convent property; thence due East 900 2.11 feet to the southeast comer of Convent property; thence due North 1,062 feet to a point 2.12 which is 460 feet due South of a stone monument at comer of Convent property; thence 2.13 due East 150 feet; thence South 16 degrees East 1, 104 feet, more or less, to a point which 2.14 is 450 feet due East of the southeast comer of Convent property above described; thence 2.15 due East 407 feet; thence due South 660 feet, more or less, to south line of Government 2.16 Lot 1 of said Section 13~ which point is 1, 757 feet East of southwest comer of Northeast 2.11 Quarter of the Northwest Quarter of said Section 13; thence West along said south line of 2.18 Government Lot 1, 1,167 feet, more or less, to center of Wells Creek; thence northwesterly 2.19 along center of Wells. Creek 800 feet, more or less; to a point which is due East of the place 2.20 of beginning; thence due West 100 feet to place of beginning. Also right-of-way 60 feet 2.21 wide adjoining on the North of this tract is given, which runs East and West 150 feet; and 2.22 (3) commencing at the northeast comer of the Ursuline Convent Lands (where a 2.23 -stone is set) in the Southwest Quarter of Section 12, Township 112 North, Range 13 West; 2.24 thence East on the line ·Of continuation of the north line, which runs East and West of 2.25 said "Convent Lands,". a distance of 20 feet for a place of beginning; thence South and 2.26 parallel with the east line of said "Convent Lands," a distance of 400 feet; thence East ·2.21 to the line of low water mark of Lake Pepin a distance of750 feet, be the same more or 2.28 less; thence in a northwesterly direction.and following said line of low water mark of said 2.29 Lake Pepin to a point where the same intersects the said continuation of said north line 2.30 of said "Ursuline Convent Lands" if continued to said line of low water mark of said 2.31 Lake Pepin; thence West and on said continued north line to the place of beginning, said 2.32 premises being a part of Lot 3, Section 12. 2.33 Subd. 3. · [85.012] [Subd. 27a.] Grand Portage State Park, Cook County. The ·.i 2.34 following area is added to Grand Portage State Park, all in Section 30, Township 64 North, 2.35 Range 7 East, Cook County: All of the Southwest Quarter of the Northeast Quarter lying 2.36 northerly of the center l~ne of Minnesota Tnink Highway 61. · Section 1. 2 DI. SF2851 FIRST ENGROSSMENT REVISOR S2851-l 3.1 · . Subd. 4. [85.01.2] [Subd. 42.] Mille Lacs Kathio State P·ark, Mille Lacs County.