1.1    .................... moves to amend H. F. No. 4210 as follows:
1.2Page 1, after line 4, insert:

1.3    "Section 1. Minnesota Statutes 2006, section 469.177, is amended by adding a
1.4subdivision to read:
1.5    Subd. 13. Correction of errors. (a) If the county auditor, as a result of an error
1.6or mistake, decertifies a district, fails to certify a district, incorrectly certifies a district,
1.7or otherwise fails to correctly compute the amount of increment, the county auditor may
1.8undertake one or more of the following actions to correct the error or mistake:
1.9    (1) certify the original tax capacity of the affected parcels at the appropriate value
1.10for a later taxes payable year and extend the duration of the district, in whole or part,
1.11to compensate;
1.12    (2) recertify the affected parcels and extend duration of the district, in whole or
1.13part, to compensate;
1.14    (3) recertify or correct the original tax capacity rate for the district; or
1.15    (4) take other appropriate action so that the amount of increment compensates for or
1.16offsets the error or mistake and correctly reflects application of the law.
1.17    (b) At least 30 days before exercising authority under this subdivision, the county
1.18auditor must notify the authority and the municipality, in writing, of the intent to do so,
1.19including supporting information to describe reason for the proposed action. The authority
1.20and municipality may waive the time requirement of this paragraph. If the city or the
1.21authority objects before expiration of the 30-day period, the matter must be submitted to
1.22the commissioner of revenue for a decision or resolution of the dispute. The commissioner
1.23of revenue shall consult with the Office of the State Auditor before making a decision.
1.24    (c) The county auditor must notify the commissioner of revenue and the Office
1.25of the State Auditor of corrections made under this subdivision. The notification must
1.26be made in the form and manner and at the time prescribed by the commissioner. The
2.1commissioner shall incorporate the corrections in the tax increment financing district tax
2.2list supplement, as appropriate.
2.3EFFECTIVE DATE.This section is effective the day following final enactment
2.4and applies to all tax increment financing districts, regardless of when the request for
2.5certification was made."
2.6Renumber the sections in sequence and correct the internal references
2.7Amend the title accordingly