reglab/housing_qa huggingface dataset:
MN Stat § 469.318 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.318 — Jobs Credit.

469.318 JOBS CREDIT. Subdivision 1. Credit allowed. A qualified business is allowed a credit against the taxes imposed under chapter 290. The credit equals seven percent of the: (1) lesser of: (i) zone payroll for the taxable year, less the zone payroll for the base year; or (ii) total Minnesota payroll for the taxable year, less total Minnesota payroll for the base year; minus (2) $30,000 multiplied by (the number of full-time equivalent employees that the qualified business employs in the job opportunity building zone for the taxable year, minus the number of full-time equivalent employees the business employed in the zone in the base year, but not less than zero). Subd. 2. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Base year" means the taxable year beginning during the calendar year prior to the calendar year in which the zone designation took effect. (c) "Full-time equivalent employees" means the equivalent of annualized expected hours of work equal to 2,080 hours. (d) "Minnesota payroll" means the wages or salaries attributed to Minnesota under section 290.191, subdivision 12, for the qualified business or the unitary business of which the qualified business is a part, whichever is greater. (e) "Zone payroll" means wages or salaries used to determine the zone payroll factor for the qualified business, less the amount of compensation attributable to any employee that exceeds $100,000. Subd. 3. Inflation adjustment. For taxable years beginning after December 31, 2004, the dollar amounts in subdivision 1, clause (2), and subdivision 2, paragraph (e), are annually adjusted for inflation. The commissioner of revenue shall adjust the amounts by the percentage determined under section 290.06, subdivision 2d, for the taxable year. Subd. 4. Refundable. If the amount of the credit exceeds the liability for tax under chapter 290, the commissioner of revenue shall refund the excess to the qualified business. Subd. 5. Appropriation. An amount sufficient to pay the refunds authorized by this section is appropriated to the commissioner of revenue from the general fund. History:   1Sp2003 c 21 art 1 s 23
MN Stat § 469.3181 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.3181 — Create Automotive Recovery Jobs Credit.

469.3181 CREATE AUTOMOTIVE RECOVERY JOBS CREDIT. Subdivision 1. Credit allowed. (a) A qualified business located in a create automotive recovery zone is allowed a credit against the tax imposed under chapter 290 equal to $2,500 times the number of full-time equivalent employees receiving wages from the qualified business for working at the facility during the taxable year. The qualified business is allowed an additional credit equal to $1,000 times the number of full-time equivalent employees receiving wages from the qualified business for working at the facility during the taxable year in excess of 750 employees. (b) For purposes of this section, "employee" and "wages" have the meanings given them in section 290.92, subdivisions 1 and 3. (c) For purposes of this section, "full-time equivalent employees" means the equivalent of annualized expected hours of work equal to 2,080 hours. Subd. 2. Refundable. If the amount of the credit exceeds the liability for tax under chapter 290, the commissioner of revenue shall refund the excess to the qualified business. Subd. 3. Appropriation. An amount sufficient to pay the refunds authorized by this section is appropriated to the commissioner of revenue from the general fund. Subd. 4. Manner of claiming credit. The commissioner shall prescribe the manner in which the credit may be issued or claimed. This may include allowing the credit only as a separately processed claim for refund. History:   2010 c 216 s 43
MN Stat § 469.3192 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.3192 — Prohibition Against Amendments To Business Subsidy Agreement.

469.3192 PROHIBITION AGAINST AMENDMENTS TO BUSINESS SUBSIDY AGREEMENT. Except as authorized under section 469.3191, under no circumstance shall terms of any agreement required as a condition for eligibility for benefits listed under section 469.315 be amended to change job creation, job retention, or wage goals included in the agreement. History:   2008 c 366 art 5 s 15
MN Stat § 469.3193 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.3193 — Certification Of Continuing Eligibility For Jobz Benefits.

469.3193 CERTIFICATION OF CONTINUING ELIGIBILITY FOR JOBZ BENEFITS. (a) By October 15 of each year, every qualified business must certify to the commissioner of revenue, on a form prescribed by the commissioner of revenue, whether it is in compliance with any agreement required as a condition for eligibility for benefits listed under section 469.315. A business that fails to submit the certification, or any business, including those still operating in the zone, that submits a certification that the commissioner of revenue later determines materially misrepresents the business's compliance with the agreement, is subject to the repayment provisions under section 469.319 from January 1 of the year in which the report is due or the date that the business became subject to section 469.319, whichever is earlier. Any such business is permanently barred from obtaining benefits under section 469.315. For purposes of this section, the bar applies to an entity and also applies to any individuals or entities that have an ownership interest of at least 20 percent of the entity. (b) Before the sanctions under paragraph (a) apply to a business that fails to submit the certification, the commissioner of revenue shall send notice to the business, demanding that the certification be submitted within 30 days and advising the business of the consequences for failing to do so. The commissioner of revenue shall notify the commissioner of employment and economic development and the appropriate job opportunity subzone administrator whenever notice is sent to a business under this paragraph. (c) The certification required under this section is public. (d) The commissioner of revenue shall promptly notify the commissioner of employment and economic development of all businesses that certify that they are not in compliance with the terms of their business subsidy agreement and all businesses that fail to file the certification. History:  2008 c 366 art 5 s 16; 2010 c 389 art 7 s 7
MN Stat § 469.320 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.320 — Zone Performance; Remedies.

469.320 ZONE PERFORMANCE; REMEDIES. Subdivision 1. Reporting requirement. An applicant receiving designation of a job opportunity building zone under section 469.314 must annually report to the commissioner on its progress in meeting the zone performance goals under the development plan for the zone and the applicant's compliance with the business subsidy law under sections 116J.993 to 116J.995. Subd. 2. Procedures. For reports required by subdivision 1, the commissioner may prescribe: (1) the required time or times by which the reports must be filed; (2) the form of the report; and (3) the information required to be included in the report. Subd. 3. Remedies. If the commissioner determines, based on a report filed under subdivision 1 or other available information, that a zone or subzone is failing to meet its performance goals, the commissioner may take any actions the commissioner determines appropriate, including modification of the boundaries of the zone or a subzone or termination of the zone or a subzone. Before taking any action, the commissioner shall consult with the applicant and the affected local government units, including notifying them of the proposed actions to be taken. The applicant may appeal the commissioner's order under the contested case procedures of chapter 14. Subd. 4. Existing businesses. (a) An action to remove area from a zone or to terminate a zone under this section does not apply to: (1) the property tax on improvements constructed before the first January 2 following publication of the commissioner's order; (2) sales tax on purchases made before the first day of the next calendar month beginning at least 30 days after publication of the commissioner's order; and (3) individual income tax or corporate franchise tax attributable to a facility that was in operation before the publication of the commissioner's order. (b) The tax exemptions specified in paragraph (a) terminate on the date on which the zone expires under the original designation. History:  1Sp2003 c 21 art 1 s 25; 1Sp2005 c 1 art 4 s 110
MN Stat § 469.3201 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.3201 — Legislative Auditor; Audits Of Job Opportunity Building Zones And Business Subsidy Agreements.

469.3201 LEGISLATIVE AUDITOR; AUDITS OF JOB OPPORTUNITY BUILDING ZONES AND BUSINESS SUBSIDY AGREEMENTS. As resources allow, the legislative auditor must audit the creation and operation of all job opportunity building zones and business subsidy agreements entered into under sections 469.310 to 469.320. All public officials and parties to the agreements shall provide the legislative auditor with all documents and data the legislative auditor deems necessary and in all other respects comply with the requirements of section 3.978, subdivision 2. History:  1Sp2005 c 3 art 7 s 19 subd 2; 2008 c 366 art 5 s 17; 2013 c 142 art 3 s 32
MN Stat § 469.35 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.35 — Transit Improvement Area Accounts.

469.35 TRANSIT IMPROVEMENT AREA ACCOUNTS. Two transit improvement area accounts are created, one in the general fund and one in the bond proceeds fund. Money in the accounts may be used to make grants or loans as provided in section 469.351 and for the commissioner's costs in reviewing applications and making loans or grants. Money in the accounts must not be used to pay for the operation of transit lines or the construction or operating costs of transit stations. History:   2008 c 300 s 43
MN Stat § 469.42 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.42 — Officers; Duties; Organizational Matters.

469.42 OFFICERS; DUTIES; ORGANIZATIONAL MATTERS. Subdivision 1. Bylaws, rules, seal. The corporation may adopt bylaws and rules of procedure and may adopt an official seal. Subd. 2. Officers. The corporation must annually elect a treasurer. The chair must appoint a secretary and assistant treasurer. The secretary and assistant treasurer need not, but may, be members of the board. Subd. 3. Duties and powers. The officers have the usual duties and powers of their offices. They may be given other duties and powers by the corporation. The corporation must establish and maintain a website. Subd. 4. Treasurer's duties. The treasurer: (1) must receive and is responsible for corporation money; (2) is responsible for the acts of the assistant treasurer; (3) must disburse corporation money by check or electronic procedures; (4) must keep an account of the source of all receipts, and of the nature, purpose, and authority of all disbursements; and (5) must file the corporation's detailed financial statement with its secretary at least once a year at times set by the authority. Subd. 5. Secretary. The secretary must perform duties as required by the board. Subd. 6. Assistant treasurer. The assistant treasurer has the powers and duties of the treasurer if the treasurer is absent or disabled. History:   2013 c 143 art 10 s 5
MN Stat § 469.46 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.46 — County Tax Authority.

469.46 COUNTY TAX AUTHORITY. (a) Notwithstanding sections 297A.99, 297A.993, and 477A.016, or any other contrary provision of law, ordinance, or charter, and in addition to any taxes the county may impose under another law or statute, the Board of Commissioners of Olmsted County may, by resolution, impose a transit tax of up to one quarter of one percent on retail sales and uses taxable under chapter 297A. The provisions of section 297A.99, subdivisions 4 to 13, govern the imposition, administration, collection, and enforcement of the tax authorized under this paragraph. (b) The Board of Commissioners of Olmsted County may, by resolution, levy an annual wheelage tax of up to $10 on each motor vehicle kept in the county when not in operation which is subject to annual registration and taxation under chapter 168, for transportation projects within the county. The wheelage tax must not be imposed on the vehicles exempt from wheelage tax under section 163.051, subdivision 1. The board, by resolution, may provide for collection of the wheelage tax by county officials, or it may request that the tax be collected by the state registrar on behalf of the county. The provisions of section 163.051, subdivisions 2, 2a, 3, and 7, must govern the administration, collection, and enforcement of the tax authorized under this paragraph. The tax authorized under this section is in addition to any tax the county may be authorized to impose under section 163.051, but until January 1, 2018, the county tax imposed under this paragraph, in combination with any tax imposed under section 163.051, must equal the specified rate under section 163.051. (c) The proceeds of any taxes imposed under paragraph (a), less refunds and costs of collection, must be first used by the county to meet its local matching contributions under section 469.47, subdivision 6, for financing transit infrastructure related to the public infrastructure projects contained in the development plan and approved by the corporation, including any financing costs. Revenues collected in any calendar year in excess of the county obligation to pay for projects contained in the development plan may be retained by the county and used for funding other transportation projects, including roads and bridges, airports, and transportation improvements. (d) Any taxes imposed under paragraph (a) expire December 31, 2049, or at an earlier time if approved by resolution of the county board of commissioners. The taxes must not terminate before the county board of commissioners determines that revenues from these taxes and any other revenue source the county dedicates are sufficient to pay the county share of transit project costs and financing costs under the development plan. History:   2013 c 143 art 10 s 9
MN Stat § 469.50 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.50 — Definitions.

469.50 DEFINITIONS. Subdivision 1. Application. For the purposes of sections 469.50 to 469.54, the terms defined in this section have the meanings given them. Subd. 2. City. "City" means the city of Duluth. Subd. 3. Commissioner. "Commissioner" means the commissioner of employment and economic development. Subd. 4. County. "County" means St. Louis County. Subd. 5. District. "District" means the regional exchange district established under section 469.51. Subd. 6. Medical business entity west. "Medical business entity west" means a nonprofit integrated health system with two hospitals located within the district. Subd. 7. Medical business entity east. "Medical business entity east" means a nonprofit health system operating one hospital within the district. Subd. 8. Public infrastructure project. (a) "Public infrastructure project" means a project identified in section 469.53. (b) A public infrastructure project is not a business subsidy under section 116J.993. History:   1Sp2019 c 6 art 10 s 2
MN Stat § 469.51 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.51 — Regional Exchange District.

469.51 REGIONAL EXCHANGE DISTRICT. Subdivision 1. Establishment. There is established in the city a regional exchange district. The regional exchange district is bounded by: East 6th Street from North 3rd Avenue East to North 7th Avenue East; North 7th Avenue East from East 6th Street to East 3rd Street; East 3rd Street from North 7th Avenue East to North 12th Avenue East; North 12th Avenue East from East 3rd Street straight through the Duluth Rose Garden to the Lake Superior waterfront; the Lake Superior waterfront from the Duluth Rose Garden at North 12th Avenue East to Lake Place Park at North 3rd Avenue East; North 3rd Avenue East from Lake Place Park at the Lake Superior waterfront to East 6th Street, excluding any property operated as a hotel on the corner of Superior Street and North 3rd Avenue East. Subd. 2. Purpose; findings. The public purposes of the district are to facilitate: (1) repurposing vacant or underutilized private land, or unutilized property interests such as air rights, for development or redevelopment and to incent significant private investment; (2) redeveloping vacant or underutilized private land to increase its tax-generating and job-creating potential or to provide housing or meet community needs; and (3) development by the anchoring institutions in the community, such as health care organizations and institutions of higher education, to create opportunities to improve the economy of the city and greater Minnesota regions and attract and retain workforce. History:   1Sp2019 c 6 art 10 s 3
MN Stat § 469.52 (2021)
2021 Minnesota Statutes|Chapters 466A - 470 — Local Economic Development|Chapter 469 — Economic Development|Section 469.52 — City Powers; Duties.

469.52 CITY POWERS; DUTIES. Subdivision 1. Port authority powers. The city may exercise the powers of a port authority under sections 469.048 to 469.068 for purposes of implementing sections 469.50 to 469.54. Subd. 2. Steel products. The city must require that a public infrastructure project use steel products made from iron ore mined from the taconite assistance area as defined in section 273.1341 to the extent practicable. In determining whether it is practicable, the city may consider the exceptions to the requirement by Public Law 111-5, section 1605. Subd. 3. City contracts; construction requirements. For all public infrastructure projects, the city must make reasonable efforts to hire and cause the construction manager and any subcontractors to employ women and members of minority communities. Goals for construction contracts must be established in the manner required under the city's disadvantaged business enterprises plan. Subd. 4. Public bidding exemption. Notwithstanding section 469.068 or any other law to the contrary, the city need not require competitive bidding with respect to a parking facility or other public improvements constructed in conjunction with, and directly above or below, or adjacent and integrally related to, a private development within a district. Subd. 5. Parking structure revenue. Parking facilities or structures constructed must charge market rate parking fees, except for use separately negotiated between the city and a church whose parking facility is removed to accommodate construction of a parking ramp. Subd. 6. City utility fund contribution. The city must use the city utility fund to finance improvements made within the district for sanitary sewer, storm sewer, and water systems and other related utility improvements. The improvements must be approved by the city. The total expenditures required under this subdivision and under Laws 1980, chapter 511, section 1, subdivision 1, paragraph (d), as added by Laws 2019, First Special Session chapter 6, article 10, section 7, must equal at least $10,000,000. History:   1Sp2019 c 6 art 10 s 4
MN Stat § 471.15 (2021)
2021 Minnesota Statutes|Chapters 471 - 472B — Municipalities|Chapter 471 — Municipal Rights, Powers, Duties|Section 471.15 — Recreational Facilities By Municipality; Bonds.

471.15 RECREATIONAL FACILITIES BY MUNICIPALITY; BONDS. (a) Any home rule charter or statutory city or any town, county, school district, or any board thereof may expend funds available to it for the purchase of awards and trophies and may operate a program of public recreation and playgrounds; acquire, equip, and maintain land, buildings, or other recreational facilities, including an outdoor or indoor swimming pool; and expend funds for the operation of such program pursuant to the provisions of sections 471.15 to 471.19. The city, town, county, or school district may issue bonds pursuant to chapter 475 for the purpose of carrying out the powers granted by this section. The city, town, county or school district may operate the program and facilities directly or establish one or more recreation boards to operate all or various parts of them. (b) A home rule charter or statutory city, a county, or a town may expend funds for the purpose of supporting student academic or extracurricular activities sponsored by the local school district. History:  (1933-9a) 1937 c 233 s 1; 1945 c 396 s 1; 1957 c 117 s 1; 1957 c 372 s 1; 1973 c 123 art 5 s 7; 1981 c 47 s 1; 2000 c 489 art 6 s 38; 2017 c 29 s 1
MN Stat § 471.16 (2021)
2021 Minnesota Statutes|Chapters 471 - 472B — Municipalities|Chapter 471 — Municipal Rights, Powers, Duties|Section 471.16 — Operation Of Program; Levy.

471.16 OPERATION OF PROGRAM; LEVY. Subdivision 1. Includes nonprofits; delegation. Any city, however organized, or any town, county, school district, or any board thereof may operate such a program independently, or they may cooperate among themselves or with any nonprofit organization in its conduct and in any manner in which they may mutually agree; or they may delegate the operation of the program to a recreation board created by one or more of them, and appropriate money voted for this purpose to such board which may in turn support or cooperate with a nonprofit organization. Subd. 2. Levy for senior recreation. Notwithstanding the provisions of section 471.15, any county may levy a tax to provide funds for the establishment or operation of recreational facilities or programs for senior citizens either by such county or by any municipality, governmental subdivision, school district or other organization or entity referred to in subdivision 1. History:  (1933-9b) 1937 c 233 s 2; 1945 c 396 s 2; 1957 c 17 s 1; 1957 c 499; 1967 c 496 s 1; 1971 c 808 s 1; 1973 c 123 art 5 s 7; 1973 c 583 s 33; 1978 c 764 s 125; 1995 c 256 s 16; 2018 c 182 art 1 s 96
MN Stat § 471.17 (2021)
2021 Minnesota Statutes|Chapters 471 - 472B — Municipalities|Chapter 471 — Municipal Rights, Powers, Duties|Section 471.17 — Location Of Activities.

471.17 LOCATION OF ACTIVITIES. Any corporation, board, or body hereinbefore designated given charge of the recreation program is authorized to conduct its activities on: (1) property under its custody and management; (2) other public property under the custody of any other public corporation, body, or board, with the consent of such corporations, bodies, or boards; (3) private property, with the consent of its owners; and (4) shall have authority to accept gifts and bequests for the benefit of the recreational service and employ directors and instructors of recreational work. History:  (1933-9c) 1937 c 233 s 3