1.2relating to taxation; minerals; authorizing the city of Vergas in Otter Tail County
1.3to impose an aggregate tax under certain circumstances;amending Minnesota
1.4Statutes 2012, section 298.75, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2012, section 298.75, is amended by adding a
1.7subdivision to read:
1.8    Subd. 12. Tax may be imposed; Otter Tail County. (a) If Otter Tail County
1.9does not impose a tax under this section and approves imposition of the tax under this
1.10subdivision, the city of Vergas in Otter Tail County may impose the aggregate materials
1.11tax under this section.
1.12(b) For purposes of exercising the powers contained in this section, the "city" is
1.13deemed to be the "county."
1.14(c) All provisions in this section apply to the city of Vergas, except that in lieu of the
1.15tax proceeds under subdivision 7, all proceeds of the tax must be retained by the city.
1.16(d) If Otter Tail County imposes an aggregate materials tax under this section, the
1.17tax imposed by the city of Vergas under this subdivision is repealed on the effective
1.18date of the Otter Tail County tax.
1.19EFFECTIVE DATE.This section is effective the day after the governing body of
1.20the city of Vergas and its chief clerical officer comply with Minnesota Statutes, section
1.21645.021, subdivisions 2 and 3.