.................... moves to amend H.F. No. 2971 as follows:
Page 32, after line 10, insert:
"Sec. .... Minnesota Statutes 2008, section 273.113, subdivision 3, is amended to read:
Subd. 3. Reimbursement for lost revenue.
The county auditor shall certify
to the commissioner of revenue, as part of the abstracts of tax lists required to be filed
with the commissioner under section
, the amount of tax lost to the county from
the property tax credit under subdivision 2. Any prior year adjustments must also be
certified in the abstracts of tax lists. The commissioner of revenue shall review the
certifications to determine their accuracy. The commissioner may make the changes
in the certification that are considered necessary or return a certification to the county
auditor for corrections. The commissioner shall reimburse each taxing district, other than
for the taxes lost. The payments must be made at the time provided in
for payment to taxing jurisdictions in the same proportion that the ad
valorem tax is distributed. Reimbursements to school districts must be made as provided
1.15in section 273.1392.
The amount necessary to make the reimbursements under this section
is annually appropriated from the general fund to the commissioner of revenue.
1.17EFFECTIVE DATE.This section is effective retroactively for taxes payable in
1.182009 and thereafter.
Page 32, after line 26, insert:
"Sec. .... Minnesota Statutes 2008, section 273.1392, is amended to read:
1.21273.1392 PAYMENT; SCHOOL DISTRICTS.
The amounts of bovine tuberculosis credit reimbursements under section 273.113;
conservation tax credits under section
; disaster or emergency reimbursement
; homestead and agricultural credits under section
; aids and credits under section
; wetlands reimbursement under
; enterprise zone property credit payments under section
metropolitan agricultural preserve reduction under section
for school districts,
shall be certified to the Department of Education by the Department of Revenue. The
amounts so certified shall be paid according to section
127A.45, subdivisions 9 and 13
2.4EFFECTIVE DATE.This section is effective retroactively for taxes payable in
2.52009 and thereafter.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly