reglab/housing_qa huggingface dataset:
MN Stat § 88.39 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.39 — Work Of Improvement; Duties Of Engineers; Payments To Contractors.

88.39 WORK OF IMPROVEMENT; DUTIES OF ENGINEERS; PAYMENTS TO CONTRACTORS. It shall be the duty of the engineer from time to time as occasion may require to visit the premises and examine the work performed by the contractor and when and as often as ten percent or more of the work is completed the engineer may issue a certificate to the contractor and a duplicate to the county auditor, therein certifying the amount of work that has been done by the contractor and the value thereof. Upon the filing by the contractor of such certificate with the county auditor, the auditor may draw a warrant in favor of the contractor for a sum not to exceed 75 percent of the contract price of the work done since the last report. When the contractor shall have notified the engineer of the completion of the work, the engineer shall make careful examination and report findings of fact to the county auditor; and, on finding the contract to be completed in accordance with the terms thereof, the engineer shall so certify. Thereupon the county auditor shall notify the owners of the land that a hearing will be had upon the report of the engineer that the contract is completed, which hearing shall be held by the county board at the next meeting following the filing of the report, if not less than 15 days thereafter; otherwise, as soon as possible. At the hearing all parties interested may appear before the county board; and, if the county board shall find the contract fully completed, it shall order payment of the balance owing under the contract. History:  (4031-47) 1925 c 263 s 12; 1986 c 444
MN Stat § 88.40 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.40 — Bond Issues To Pay For Improvements.

88.40 BOND ISSUES TO PAY FOR IMPROVEMENTS. The county board of each county wherein any improvement is ordered constructed under the provisions of sections 88.28 to 88.46 is hereby authorized to issue the bonds of the county in such amount as may be necessary to defray, in whole or in part, the expense incurred or to be incurred in establishment and completion of the improvement, together with all expenses incidental thereto; and the provisions of General Statutes 1923, section 6696, shall apply thereto and the county board is hereby authorized to exercise all the authority specified in General Statutes 1923, section 6696, in providing the funds for the completion of any improvement authorized by the provisions of sections 88.28 to 88.46; and where the term "drainage ditch" or "drainage bond" appears in General Statutes 1923, section 6696, the same, for the purposes of sections 88.28 to 88.46, shall be construed as reading "improvement" or "land improvement bond," as the case may be. In the event the bonds authorized under the terms of sections 88.28 to 88.46 are not sold at advertised sale, the county board may let contracts as herein provided when the contractor is willing to accept payment for the contract in bonds at par; provided, that no county may incur any indebtedness for the purposes of sections 88.28 to 88.46 in excess of five percent of its taxable valuation, exclusive of money and credits. History:  (4031-48) 1925 c 263 s 13
MN Stat § 88.41 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.41 — County Auditors; Tabular Statements; Powers And Duties.

88.41 COUNTY AUDITORS; TABULAR STATEMENTS; POWERS AND DUTIES. At as early a date as possible after letting the contract or contracts under any improvement authorized by sections 88.28 to 88.46, and as soon as the cost of the improvement and expenses connected therewith can be ascertained, the auditor of the county shall make in tabular form a list and statement as provided by General Statutes 1923, section 6703, and the cost of making the improvement of each tract, together with its proportionate share of the total expense, shall be assessed against such tract, and the provisions of General Statutes 1923, section 6703, so far as applicable, shall govern the proceedings under sections 88.28 to 88.46. The auditor is hereby authorized to exercise all the rights and authority granted by General Statutes 1923, section 6703, and in all places where the term "ditch" or "drainage ditch" shall appear therein, the same, for all purposes of sections 88.28 to 88.46 shall be construed as reading "improvement," and General Statutes 1923, section 6703, used and applied accordingly. The auditor, after preparing this statement, shall cause a duplicate thereof to be recorded in the office of the county recorder in and for the county, as provided in General Statutes 1923, section 6705, and the provisions thereof shall apply to the proceedings under sections 88.28 to 88.46. The auditor and county recorder are hereby authorized to exercise the rights and authority and perform the duties here specified, and the provisions of General Statutes 1923, sections 6712 and 6713, shall apply to and govern the proceedings under sections 88.28 to 88.46. The county auditor, the county treasurer, and the county recorder are each hereby authorized and required to perform in all proceedings under sections 88.28 to 88.46 the duties specified in General Statutes 1923, sections 6712 and 6713; and in all cases where the term "ditch" or "ditches" or any other similar term appears therein, the same, for all purposes of sections 88.28 to 88.46, shall be construed as reading "improvement." History:  (4031-49) 1925 c 263 s 14; 1976 c 181 s 2; 2005 c 4 s 14
MN Stat § 88.42 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.42 — Improvements By Towns And Cities; Limitation Of Indebtedness.

88.42 IMPROVEMENTS BY TOWNS AND CITIES; LIMITATION OF INDEBTEDNESS. All towns and cities are hereby authorized and empowered to contract debts and pledge the public credit for, and to engage in, any work reasonably tending to prevent or abate forest fires; provided, that the amount of the indebtedness so contracted or assumed shall never be such as to increase the total public indebtedness of any such town or city beyond the limits now or hereafter fixed by the laws specifically relating thereto, except in case of actual emergency to be declared at or subsequent to the time by resolution or other appropriate action of the town board or city council, or other governing body, as the case may be. For such emergencies the total public indebtedness shall never be increased at any time so as to be more than five percent in excess of the maximum provided by general law. History:  (4031-50) 1925 c 263 s 15; 1973 c 123 art 5 s 7
MN Stat § 88.43 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.43 — Firebreaks; Clearing Lands.

88.43 FIREBREAKS; CLEARING LANDS. Subdivision 1. Distance. The governing body of any town or city may construct and continuously maintain good and sufficient firebreaks for the protection of life and property within such municipality. For such purposes any city may completely clear all land and remove all combustible or inflammable materials therefrom within 1,000 feet next beyond and outside of the boundary lines of the city whenever and wherever such improvement will reasonably tend to prevent or abate forest fires. Subd. 2. Benefits; assessment; lien. If any clearing or other improvement of land made by any town or city benefits any person, or benefits some and damages others, then the amount of both such benefits and damages shall be ascertained in the same manner as provided by law with respect to damages in condemnation proceedings by power of eminent domain. All provisions of law relating to the determination of the amount of damages in condemnation proceedings shall apply to the determination of the value of benefits under this section, as far as practicable. Any benefits so found shall be assessed against, and be a lien upon, the real property so benefited and shall be noted upon the public records and collected upon the same terms and in substantially the same manner as now provided by law for the collection of ditch and drainage assessments pursuant to chapter 103E. History:  (4031-51, 4031-52) 1925 c 263 s 16,17; 1961 c 560 s 10; 1973 c 123 art 5 s 7; 1985 c 172 s 99; 1990 c 391 art 8 s 18; 2006 c 214 s 20
MN Stat § 88.44 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.44 — Acquiring Property.

88.44 ACQUIRING PROPERTY. Subdivision 1. Certificate of indebtedness; bond issues; tax levies. For any of the purposes authorized in sections 88.28 to 88.46 and within the limits therein fixed, any county, town, or city may borrow money and issue bonds for the payment thereof, with the approval of a majority of the voters, as provided by the general laws relating to bond issues; may make all necessary, proper, and convenient provisions for sale of such bonds at not less than par, for payment of interest thereon at not more than six percent per annum, and of the principal thereof at maturity, or contingently at an earlier date; may issue promissory notes or certificates of indebtedness as far as reasonably necessary to procure funds in case of emergency not affording time to submit the matter to the voters; and for such purposes may levy and collect taxes annually upon all taxable property of such municipalities. As to counties, the powers conferred by this section shall be deemed supplementary to, but in no way lessening or detracting from, the powers and authority conferred by section 88.40. Subd. 2. How acquired. When necessary in the exercise of the powers and authority conferred by sections 88.28 to 88.46, any county, town, or city may acquire property or property rights by gift, by purchase, or by condemnation, in any manner now or hereafter provided by law. History:  (4031-53, 4031-54) 1925 c 263 s 18,19; 1973 c 123 art 5 s 7
MN Stat § 88.45 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.45 — Municipalities To Cooperate.

88.45 MUNICIPALITIES TO COOPERATE. Counties doing anything under sections 88.28 to 88.46 shall act by and through county boards; towns, by and through town boards; and cities, by and through their councils or other governing bodies. It shall be the duty of all such municipalities and their officials and employees to cooperate, as far as possible, with the director and other employees in the forestry service. In all cases where forest fires are actually burning the orders and directions of the director and district rangers shall be binding upon, and must be obeyed by, all officials and employees of any municipality until the fires shall have been extinguished. History:  (4031-55) 1925 c 263 s 20; 1973 c 123 art 5 s 7; 1992 c 464 art 1 s 13
MN Stat § 88.46 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.46 — Laws Applicable.

88.46 LAWS APPLICABLE. Where in sections 88.28 to 88.46 it is provided that any section or provision of General Statutes 1913 or 1923, or any session laws or general laws, shall be deemed applicable in sections 88.28 to 88.46 for any purpose, the sections and provisions of these other laws so incorporated in sections 88.28 to 88.46 by such reference shall include all existing amendments thereto made prior to the year 1925, but not thereafter. If any such law so incorporated by reference shall be hereafter repealed, the same shall nevertheless be and remain a part of sections 88.28 to 88.46, unless the repeal expressly and explicitly provides to the contrary through direct reference to sections 88.28 to 88.46. History:  (4031-56) 1925 c 263 s 21
MN Stat § 88.491 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.491 — Expired Contracts.

88.491 EXPIRED CONTRACTS. Subdivision 1.  [Repealed, 1Sp2015 c 4 art 4 s 150] Subd. 2. Effect of expired contract. When auxiliary forest contracts expire, or prior to expiration by mutual agreement between the landowner and the appropriate county office, the lands previously covered by an auxiliary forest contract automatically qualify for inclusion under the provisions of the Sustainable Forest Incentive Act; provided that when such lands are included in the Sustainable Forest Incentive Act prior to expiration of the auxiliary forest contract, they will be transferred and a tax paid as provided in section 88.49, subdivision 5, upon application and inclusion in the sustainable forest incentive program. The landowner shall pay taxes in an amount equal to the difference between: (1) the sum of: (i) the amount which would have been paid from the date of the recording of the contract had the land under contract been subject to the Minnesota Tree Growth Tax Law; plus (ii) beginning with taxes payable in 2003, the taxes that would have been paid if the land had been enrolled in the sustainable forest incentive program; and (2) the amount actually paid under section 88.51, subdivision 1, and Minnesota Statutes 2014, section 88.51, subdivision 2. History:  1974 c 411 s 1,2; 1Sp2001 c 5 art 8 s 3; 2005 c 4 s 18; 1Sp2015 c 4 art 4 s 50
MN Stat § 88.50 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.50 — Taxation.

88.50 TAXATION. Every auxiliary forest in this state must be taxed according to sections 88.49 to 88.53 and not otherwise. Except as expressly permitted by sections 88.49 to 88.53, no auxiliary forest shall be taxed for, or directly or indirectly made to contribute to, or become liable for the payment of, any tax or assessment, general or special, or any bond, certificate of indebtedness, or other public obligation of any name or kind, made, issued, or created subsequent to the filing of the contract creating the auxiliary forest, provided that temporary buildings, structures, or other fixtures located upon land within an auxiliary forest shall be valued and assessed as personal property and classified as class 3 under the general system of ad valorem taxation. In any proceeding for the making of a special improvement under the laws of this state by which any auxiliary forest will be benefited, the owner may subject the lands to assessment in the manner provided by law, by filing the owner's written consent to the assessment in the tribunal in which the proceeding is pending. The lands shall for the purposes of the improvement and assessment not be treated as lands in an auxiliary forest; but the lien of any assessment levied on lands in any auxiliary forest is subject to the provisions of the contract creating the auxiliary forest and subordinate to the lien of any tax imposed under the provisions of sections 88.49 to 88.53. History:  (4031-64) 1927 c 247 s 5; 1963 c 418 s 2; 1986 c 444; 1Sp2015 c 4 art 4 s 51
MN Stat § 88.51 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.51 — Auxiliary Forests; Tax Rate, Special Taxes.

88.51 AUXILIARY FORESTS; TAX RATE, SPECIAL TAXES. Subdivision 1. Annual tax. (a) From and after the filing of the contract creating any tract of land an auxiliary forest under sections 88.49 to 88.53 and hereafter upon any tract heretofore created as an auxiliary forest, the surface of the land, exclusive of mineral or anything of value thereunder, must be taxed annually at the rate of 10 cents per acre. This tax must be levied and collected, and the payment of the tax, with penalties and interest, enforced in the same manner as other taxes on real estate, and must be credited to the funds of the taxing districts affected in the proportion of their interest in the taxes on this land if it had not been so made an auxiliary forest; provided, that such tax is due in full on or before May 31, after the levy thereof. Failure to pay when due any tax so levied is cause for cancellation of the contract. (b) The levy upon the land of the taxes provided for by section 88.49, subdivision 5, upon the cancellation of a contract, discharges and annuls all unpaid taxes levied or assessed on the land. Subd. 2.  [Repealed, 1Sp2015 c 4 art 4 s 150] Subd. 3. Determining estimated market value. In determining the net tax capacity of property within any taxing district, the value of the surface of lands within any auxiliary forest in the taxing district, as determined by the county board, shall, for all purposes except the levying of taxes on lands within any such forest, be deemed the estimated market value of those surface lands. History:  (4031-65) 1927 c 247 s 6; 1929 c 245 s 1; 1945 c 269 s 3,5; 1947 c 467 s 2,3; 1953 c 246 s 2; 1957 c 694 s 1; 1975 c 339 s 8; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 2013 c 143 art 14 s 6; 1Sp2015 c 4 art 4 s 52,53
MN Stat § 88.523 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.523 — Auxiliary Forest Contracts; Supplemental Agreements.

88.523 AUXILIARY FOREST CONTRACTS; SUPPLEMENTAL AGREEMENTS. Upon application of the owner, any auxiliary forest contract may be made subject to any provisions of law enacted subsequent to the execution of the contract and in force at the time of application, so far as not already applicable, with the approval of the county board and the commissioner of natural resources. A supplemental agreement in a format prescribed by the commissioner must be executed by the commissioner in behalf of the state and by the owner. The supplemental agreement must be filed and recorded in like manner as the supplemental contract under section 88.49, subdivision 9, and takes effect upon filing and recording. History:  1953 c 246 s 4; 1969 c 1129 art 10 s 2; 1Sp2015 c 4 art 4 s 59; 2017 c 93 art 2 s 42
MN Stat § 88.53 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.53 — Disposal After Land Ceases To Be Auxiliary Forest; Rules.

88.53 DISPOSAL AFTER LAND CEASES TO BE AUXILIARY FOREST; RULES. Subdivision 1. Time for disposal. When land ceases to be an auxiliary forest, the owners have five years within which to dispose of the land, any provisions of general law to the contrary notwithstanding. Subd. 2. Rules. The director shall make rules and adopt and prescribe such forms and procedure as is necessary in carrying out the provisions of sections 88.49 to 88.53; and the director and every county board, county recorder, registrar of titles, assessor, tax collector, and every other person in official authority having any duties to perform under or growing out of sections 88.49 to 88.53 are hereby severally vested with full power and authority to enforce such rules, employ help and assistance, acquire and use equipment and supplies, or do any other act or thing reasonably necessary to the proper performance of duties under or arising from the administration and enforcement of sections 88.49 to 88.53. The director must cause periodic inspections to be made of all auxiliary forests for the purpose of determining whether relative contract and statutory provisions are being complied with. Subd. 3. Application. Auxiliary forests shall be subject to all applicable provisions of sections 88.03 to 88.21, except as expressly provided otherwise in sections 88.49 to 88.53. History:  (4031-67, 4031-68, 4031-69) 1927 c 247 s 8-10; 1976 c 181 s 2; 1985 c 248 s 70; 1986 c 444; 1Sp2015 c 4 art 4 s 60,61,148
MN Stat § 88.641 (2021)
2021 Minnesota Statutes|Chapters 88 - 91 — Forestry|Chapter 88 — Division Of Forestry|Section 88.641 — Definitions.

88.641 DEFINITIONS. Subdivision 1. Applicability. For the purposes of sections 88.641 to 88.648, the following words, terms, and phrases shall have the meanings herein given, unless otherwise specifically defined, or unless another intention clearly appears or the context otherwise requires. Subd. 1a. Decorative boughs. "Decorative boughs" means decorative materials that are side branches or slashings that have been cut from any growing coniferous or deciduous trees, bushes, saplings, seedlings, or shrubs and that are intended to be sold or used for decorative purposes. Subd. 1b. Decorative materials. "Decorative materials" means forest products that are collected or harvested from growing coniferous or deciduous trees, bushes, saplings, seedlings, shrubs, or herbaceous plants, including the tops, branches, or other parts cut from any of the foregoing, untrimmed or in their natural condition, intended to be sold or used for decorative purposes. Nursery stock is not included in this definition. Subd. 2. Decorative trees. "Decorative trees" means decorative materials that are growing coniferous or deciduous trees, bushes, saplings, seedlings, or shrubs, including the tops cut from any of the foregoing, untrimmed or in their natural condition, intended to be sold or used for decorative purposes. Nursery stock shall not be included in this definition. Subd. 3.  [Repealed, 1983 c 133 s 5] Subd. 4.  [Duplication of subd 3] Subd. 4.  [Repealed, 1Sp2001 c 2 s 162] Subd. 4a. Officer. "Officer" means a forest officer, conservation officer, or other peace officer. Subd. 5.  [Repealed, 1Sp2001 c 2 s 162] Subd. 6. Written consent. "Written consent" means written permission, a bill of sale, or a governmental or reservation permit. History:  1949 c 546 s 1; 1983 c 133 s 1; 1Sp2001 c 2 s 91-95