Bill Text: MN HF832 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Tax increment financing use or district inclusion prohibited to assist gaming facilities.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Introduced - Dead) 2011-03-09 - Author added Kahn [HF832 Detail]
Download: Minnesota-2011-HF832-Introduced.html
1.2relating to taxation; tax increment financing; prohibiting the inclusion of a district
1.3or the use of increment to assist certain gaming facilities, as defined under federal
1.4law; amending Minnesota Statutes 2010, section 469.176, subdivisions 4l, 7.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 469.176, subdivision 4l, is amended to
1.7read:
1.8 Subd. 4l. Prohibited facilities. (a) No tax increment from any district may be
1.9used for:
1.10 (1) a commons area used as a public park;or
1.11 (2) a facility used for social, recreational, or conference purposes.; or
1.12(3) a property that includes a casino or other facility conducting class III gaming as
1.13defined in United States Code, title 25, section 2703, regardless of whether it is conducted
1.14by an Indian tribe or tribal business.
1.15 (b)This subdivision Paragraph (a), clause (2), does not apply to a privately owned
1.16facility for conference purposes or a parking structure, whether it is public or privately
1.17owned or whether it is ancillary to a use listed in paragraph (a).
1.18EFFECTIVE DATE.This section is effective for expenditures of increment made
1.19after June 30, 2011, regardless of when the request for certification of the district was made.
1.20 Sec. 2. Minnesota Statutes 2010, section 469.176, subdivision 7, is amended to read:
1.21 Subd. 7. Parcels not includable in districts. (a) The authority may request
1.22inclusion in a tax increment financing district and the county auditor may certify the
1.23original tax capacity of a parcel or a part of a parcel that qualified under the provisions of
2.1section273.111 or
273.112 or chapter 473H for taxes payable in any of the five calendar
2.2years before the filing of the request for certification only for:
2.3 (1) a district in which 85 percent or more of the planned buildings and facilities
2.4(determined on the basis of square footage) are a qualified manufacturing facility or a
2.5qualified distribution facility or a combination of both; or
2.6 (2) a housing district.
2.7 (b)(1) A distribution facility means buildings and other improvements to real
2.8property that are used to conduct activities in at least each of the following categories:
2.9 (i) to store or warehouse tangible personal property;
2.10 (ii) to take orders for shipment, mailing, or delivery;
2.11 (iii) to prepare personal property for shipment, mailing, or delivery; and
2.12 (iv) to ship, mail, or deliver property.
2.13 (2) A manufacturing facility includes space used for manufacturing or producing
2.14tangible personal property, including processing resulting in the change in condition of the
2.15property, and space necessary for and related to the manufacturing activities.
2.16 (3) To be a qualified facility, the owner or operator of a manufacturing or distribution
2.17facility must agree to pay and pay 90 percent or more of the employees of the facility at
2.18a rate equal to or greater than 160 percent of the federal minimum wage for individuals
2.19over the age of 20.
2.20(c) The authority may not request inclusion in a tax increment financing district and
2.21the county auditor may not certify the original tax capacity of a parcel or a part of a parcel
2.22that contains or is expected to contain uses, facilities, properties, or businesses conducting
2.23class III gaming, as defined in United States Code, title 25, section 2703, regardless of
2.24whether it is conducted by an Indian tribe or tribal business.
2.25EFFECTIVE DATE.This section is effective for parcels for which the request for
2.26certification is made following the day following final enactment.
1.3or the use of increment to assist certain gaming facilities, as defined under federal
1.4law; amending Minnesota Statutes 2010, section 469.176, subdivisions 4l, 7.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 469.176, subdivision 4l, is amended to
1.7read:
1.8 Subd. 4l. Prohibited facilities. (a) No tax increment from any district may be
1.9used for:
1.10 (1) a commons area used as a public park;
1.11 (2) a facility used for social, recreational, or conference purposes
1.12(3) a property that includes a casino or other facility conducting class III gaming as
1.13defined in United States Code, title 25, section 2703, regardless of whether it is conducted
1.14by an Indian tribe or tribal business.
1.15 (b)
1.16facility for conference purposes or a parking structure, whether it is public or privately
1.17owned or whether it is ancillary to a use listed in paragraph (a).
1.18EFFECTIVE DATE.This section is effective for expenditures of increment made
1.19after June 30, 2011, regardless of when the request for certification of the district was made.
1.20 Sec. 2. Minnesota Statutes 2010, section 469.176, subdivision 7, is amended to read:
1.21 Subd. 7. Parcels not includable in districts. (a) The authority may request
1.22inclusion in a tax increment financing district and the county auditor may certify the
1.23original tax capacity of a parcel or a part of a parcel that qualified under the provisions of
2.1section
2.2years before the filing of the request for certification only for:
2.3 (1) a district in which 85 percent or more of the planned buildings and facilities
2.4(determined on the basis of square footage) are a qualified manufacturing facility or a
2.5qualified distribution facility or a combination of both; or
2.6 (2) a housing district.
2.7 (b)(1) A distribution facility means buildings and other improvements to real
2.8property that are used to conduct activities in at least each of the following categories:
2.9 (i) to store or warehouse tangible personal property;
2.10 (ii) to take orders for shipment, mailing, or delivery;
2.11 (iii) to prepare personal property for shipment, mailing, or delivery; and
2.12 (iv) to ship, mail, or deliver property.
2.13 (2) A manufacturing facility includes space used for manufacturing or producing
2.14tangible personal property, including processing resulting in the change in condition of the
2.15property, and space necessary for and related to the manufacturing activities.
2.16 (3) To be a qualified facility, the owner or operator of a manufacturing or distribution
2.17facility must agree to pay and pay 90 percent or more of the employees of the facility at
2.18a rate equal to or greater than 160 percent of the federal minimum wage for individuals
2.19over the age of 20.
2.20(c) The authority may not request inclusion in a tax increment financing district and
2.21the county auditor may not certify the original tax capacity of a parcel or a part of a parcel
2.22that contains or is expected to contain uses, facilities, properties, or businesses conducting
2.23class III gaming, as defined in United States Code, title 25, section 2703, regardless of
2.24whether it is conducted by an Indian tribe or tribal business.
2.25EFFECTIVE DATE.This section is effective for parcels for which the request for
2.26certification is made following the day following final enactment.
