reglab/housing_qa huggingface dataset:
MN Stat § 473F.03 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.03 — Administrative Auditor.

473F.03 ADMINISTRATIVE AUDITOR. Subdivision 1. Election of administrative auditor. On or before July 1 of 1972 and each subsequent even-numbered year the auditors of the counties within the area shall meet at the call of the auditor of Hennepin County and elect from among their number one auditor to serve as administrative auditor for a period of two years and until a successor is elected. If a majority is unable to agree upon a person to serve as administrative auditor, the commissioner of management and budget shall appoint one from among the auditors of the counties in the area. If the administrative auditor ceases to serve as a county auditor within the area during the term for which elected or appointed, a successor shall be chosen in the same manner as is provided herein for the original selection, to serve for the unexpired term. Subd. 2. Staff; facilities; reimbursement. The administrative auditor shall utilize the staff and facilities of the auditor's office of the county served to perform the functions imposed by sections 473F.01 to 473F.13. The administrative auditor's county shall be reimbursed for the marginal expenses incurred by its county auditor and auditor's staff hereunder by contributions from each other county in the area in an amount which bears the same proportion to the total expenses as the population of the other county bears to the total population of the area. The administrative auditor shall annually, on or before February 1, certify the amounts of total expense for the preceding calendar year, and the share of each county, to the treasurer of each other county. Payment shall be made by the treasurer of each other county to the treasurer of the county incurring expense on or before the succeeding March 1. History:  Ex1971 c 24 s 3; 1973 c 492 s 14; 1986 c 444; 2009 c 101 art 2 s 109
MN Stat § 473F.05 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.05 — Net Tax Capacity.

473F.05 NET TAX CAPACITY. On or before August 5 of each year, the assessors within each county in the area shall determine and certify to the county auditor the net tax capacity in that year of commercial-industrial property subject to taxation within each municipality in the county, determined without regard to section 469.177, subdivision 3. History:  Ex1971 c 24 s 5; 1979 c 322 s 19; 1986 c 444; 1987 c 291 s 235; 1988 c 719 art 5 s 50; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 70; 1991 c 291 art 1 s 42
MN Stat § 473F.06 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.06 — Increase In Net Tax Capacity.

473F.06 INCREASE IN NET TAX CAPACITY. On or before July 15 of each year, the auditor of each county in the area shall determine the amount, if any, by which the net tax capacity determined in the preceding year under section 473F.05, of commercial-industrial property subject to taxation within each municipality in the auditor's county exceeds the net tax capacity in 1971 of commercial-industrial property subject to taxation within that municipality. If a municipality is located in two or more counties within the area, the auditors of those counties shall certify the data required by section 473F.05 to the county auditor who is responsible under other provisions of law for allocating the levies of that municipality between or among the affected counties. That county auditor shall determine the amount of the net excess, if any, for the municipality under this section, and certify that amount under section 473F.07. Notwithstanding any other provision of sections 473F.01 to 473F.13 to the contrary, in the case of a municipality which is designated on July 24, 1971, as a redevelopment area under section 401(a)(4) of the Public Works and Economic Development Act of 1965, Public Law 89-136, the increase in its net tax capacity of commercial-industrial property for purposes of this section shall be determined in each year by using as a base the net tax capacity of commercial-industrial property in that municipality in the 1989 assessment year, rather than the net tax capacity of such property in 1971. The increase in total net tax capacity determined by this section shall be reduced by the amount of any decreases in net tax capacity of commercial-industrial property resulting from any court decisions, court related stipulation agreements, or abatements for a prior year, and only in the amount of such decreases made during the 12-month period ending on May 1 of the current assessment year, where such decreases, if originally reflected in the determination of a prior year's net tax capacity under section 473F.05, would have resulted in a smaller contribution from the municipality in that year. An adjustment for such decreases shall be made only if the municipality made a contribution in a prior year based on the higher net tax capacity of the commercial-industrial property. History:  Ex1971 c 24 s 6; 1976 c 191 s 4; 1986 c 444; 1987 c 384 art 2 s 107; 1988 c 719 art 5 s 51; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 71; 1991 c 291 art 1 s 43
MN Stat § 473F.07 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.07 — Computation Of Areawide Tax Base.

473F.07 COMPUTATION OF AREAWIDE TAX BASE. Subdivision 1. Areawide net tax capacity. Each county auditor shall certify the determinations under sections 473F.05 and 473F.06 to the administrative auditor on or before August 1 of each year. The administrative auditor shall determine an amount equal to 40 percent of the sum of the amounts certified under section 473F.06. The resulting amount shall be known as the "areawide net tax capacity for ........(year)." Subd. 2. Certification by commissioner. The commissioner of revenue shall certify to the administrative auditor, on or before August 10 of each year, the population of each municipality for the preceding year, the proportion of that population which resides within the area, the average fiscal capacity of all municipalities in the area for the preceding year, and the fiscal capacity of each municipality in the area for the preceding year. Subd. 3. Areawide tax base distribution index. The administrative auditor shall determine, for each municipality, the product of (a) its population, and (b) the proportion which the average fiscal capacity of municipalities for the preceding year bears to the fiscal capacity of that municipality for the preceding year. The product shall be the areawide tax base distribution index for that municipality. If a municipality is located partly within and partly without the area its index shall be that which is otherwise determined hereunder, multiplied by the proportion which its population residing within the area bears to its total population as of the preceding year. Subd. 4. Distribution net tax capacity. The administrative auditor shall determine the proportion which the index of each municipality bears to the sum of the indices of all municipalities and shall then multiply this proportion in the case of each municipality, by the areawide net tax capacity. Subd. 5. Certification to county auditor. The result of the procedure prescribed by subdivision 4 shall be known as the "areawide net tax capacity for ........(year) attributable to ..................(municipality)." The administrative auditor shall certify such product to the auditor of the county in which the municipality is located on or before August 15. History:  Ex1971 c 24 s 7; 1973 c 492 s 14; 1976 c 191 s 5; 1976 c 231 s 31,32; 1986 c 444; 1987 c 384 art 2 s 108; 1988 c 719 art 5 s 52-54; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 72-74; 1991 c 291 art 1 s 44; 2003 c 127 art 5 s 44
MN Stat § 473F.09 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.09 — Adjustments In Dates.

473F.09 ADJUSTMENTS IN DATES. If, by reason of the enactment of any other law, the date by which the commissioner of revenue is required to certify to the county auditors the records of proceedings affecting the net tax capacity of property is advanced to a date earlier than June 30, the dates specified in sections 473F.07 and 473F.10 may be modified in the years to which such other law applies in the manner and to the extent prescribed by the administrative auditor. History:  Ex1971 c 24 s 9; 1973 c 582 s 3; 1987 c 384 art 2 s 109; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 77; 1991 c 291 art 1 s 48
MN Stat § 473F.10 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.10 — Reassessments And Omitted Property.

473F.10 REASSESSMENTS AND OMITTED PROPERTY. Subdivision 1. Reassessment orders. If the commissioner of revenue orders a reassessment of all or any portion of the property in a municipality other than in the form of a mathematically prescribed adjustment of valuation, or if omitted property is placed upon the tax rolls, and the reassessment has not been completed or the property placed upon the rolls, as the case may be, by November 15, the net tax capacity of the affected property shall, for purposes of sections 473F.03 to 473F.08, be determined from the abstracts filed by the county auditor with the commissioner of revenue. Subd. 2. Adjustment in succeeding year. If the reassessment, when completed and incorporated in the commissioner of revenue's certification of the net tax capacity of the municipality, or the listing of omitted property, when placed on the rolls, results in an increase in the net tax capacity of commercial-industrial property in the municipality which differs from that used, pursuant to subdivision 1, for purposes of sections 473F.03 to 473F.08, the increase in the net tax capacity of commercial-industrial property in that municipality in the succeeding year, as otherwise computed under section 473F.06, shall be adjusted in a like amount, by an increase if the reassessment or listing discloses a larger increase than was used for purposes of sections 473F.03 to 473F.08, or by a decrease if the reassessment or listing discloses a smaller increase than was used for those purposes, provided that no adjustment shall reduce the amount determined under section 473F.06 to an amount less than zero. Subd. 3. Application. Subdivisions 1 and 2 shall not apply to the determination of the tax rate under section 473F.08, subdivision 4, or to the determination of the net tax capacity of commercial-industrial property and each item thereof for purposes of section 473F.08, subdivision 6. History:  Ex1971 c 24 s 10; 1973 c 582 s 3; 1986 c 444; 1988 c 719 art 5 s 63; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11
MN Stat § 473F.11 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.11 — Late Levies.

473F.11 LATE LEVIES. Subdivision 1. Failure to certify levy. If a governmental unit does not certify its levy to the county auditor by November 25, then for purposes of section 473F.08, subdivision 3, clause (a), and section 473F.08, subdivision 5, its levy shall be deemed to equal its levy in the preceding year. Subd. 2. Change in levy. If a governmental unit certifies its levy to the county auditor on or before November 25, no change in its levy subsequent to that date shall be recognized for purposes of section 473F.08, subdivision 3, clause (a), and section 473F.08, subdivision 5. Subd. 3. Application. Subdivisions 1 and 2 shall not apply to section 473F.08, subdivision 3, clause (b), and section 473F.08, subdivision 4. Subd. 4. Adjustment in succeeding year. If, in any year, the levy employed in respect to a governmental unit, for purposes of section 473F.08, subdivision 3, clause (a), and section 473F.08, subdivision 5, is determined under subdivision 1 or subdivision 2, and its actual levy as determined subsequent to November 25 is a different amount, then its levy as otherwise determined in the succeeding year shall, for purposes of those provisions, be increased in the amount of the difference if the actual levy was greater than that employed for purposes of those provisions, or decreased in the amount of the difference if the actual levy was less than that employed for purposes of those provisions. History:   Ex1971 c 24 s 11
MN Stat § 473F.13 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473F — Metropolitan Revenue Distribution|Section 473F.13 — Change In Status Of Municipality.

473F.13 CHANGE IN STATUS OF MUNICIPALITY. Subdivision 1. Certification of change in status. If a municipality is dissolved, is consolidated with all or part of another municipality, annexes territory, has a portion of its territory detached from it, or is newly incorporated, the secretary of state shall immediately certify that fact to the commissioner of revenue. The secretary of state shall also certify to the commissioner of revenue the current population of the new, enlarged, or successor municipality, if determined by the chief administrative law judge of the state Office of Administrative Hearings incident to consolidation, annexation, or incorporation proceedings. The population so certified shall govern for purposes of sections 473F.01 to 473F.13 until the Metropolitan Council files its first population estimate as of a later date with the commissioner of revenue. If an annexation of unincorporated land occurs without proceedings before the chief administrative law judge, the population of the annexing municipality as previously determined shall continue to govern for purposes of sections 473F.01 to 473F.13 until the Metropolitan Council files its first population estimate as of a later date with the commissioner of revenue. Subd. 2.  [Repealed, 1991 c 291 art 1 s 63] Subd. 3.  [Repealed, 1991 c 291 art 1 s 63] History:  Ex1971 c 24 s 13; 1973 c 492 s 14; 1975 c 271 s 6; 1976 c 191 s 12,13; 1991 c 291 art 1 s 49; 2003 c 2 art 5 s 12; 2008 c 196 art 2 s 10
MN Stat § 473H.01 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473H — Metropolitan Agricultural Preserves|Section 473H.01 — Citation; Policy; Purpose.

473H.01 CITATION; POLICY; PURPOSE. Subdivision 1. Citation. Sections 473H.02 to 473H.17 may be cited as the "Metropolitan Agricultural Preserves Act." Subd. 2. Policy; purpose. It is the policy of the state to encourage the use and improvement of its agricultural lands for the production of food and other agricultural products. It is the purpose of sections 473H.02 to 473H.17 to provide an orderly means by which lands in the metropolitan area designated for long-term agricultural use through the local and regional planning processes will be taxed in an equitable manner reflecting the long-term singular use of the property, protected from unreasonably restrictive local and state regulation of normal farm practices, protected from indiscriminate and disruptive taking of farmlands through eminent domain actions, protected from the imposition of unnecessary special assessments, and given such additional protection and benefits as are needed to maintain viable productive farm operations in the metropolitan area. History:   1980 c 566 s 1
MN Stat § 473H.02 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473H — Metropolitan Agricultural Preserves|Section 473H.02 — Definitions.

473H.02 DEFINITIONS. Subdivision 1. Terms. For purposes of sections 473H.02 to 473H.17 the terms defined in this section shall have the meanings given them. Subd. 2. Agricultural preserve or preserve. "Agricultural preserve" or "preserve" means a land area created and restricted according to section 473H.05 to remain in agricultural use. Subd. 3. Agricultural use. "Agricultural use" means the production for sale of livestock, dairy animals, dairy products, poultry or poultry products, fur-bearing animals, horticultural or nursery stock, fruit, vegetables, forage, grains, or bees and apiary products. Wetlands, pasture and woodlands accompanying land in agricultural use shall be deemed to be in agricultural use. Subd. 4. Authority. "Authority" means the unit of government exercising planning and zoning authority for the land specified in an application as provided under section 473H.05 and pursuant to sections 394.21 to 394.37, 462.351 to 462.364, or 366.10 to 366.181. Where both a county and a township have adopted zoning regulations, the authority shall be the unit of government designated to prepare a comprehensive plan pursuant to section 473.861, subdivision 2. Subd. 5. Certified long-term agricultural land. "Certified long-term agricultural land" means land certified pursuant to section 473H.04 as eligible for designation as agricultural preserves. Subd. 6. Covenant. "Covenant" means a restrictive covenant initiated by the owner and contained in the application provided for in section 473H.05 whereby the owner places the limitations on specified land and receives the protections and benefits contained in sections 473H.02 to 473H.17. Subd. 7. Long-term agricultural land. "Long-term agricultural land" means land in the metropolitan area designated for agricultural use in local or county comprehensive plans adopted and reviewed pursuant to sections 473.175, and 473.851 to 473.871, and which has been zoned specifically for agricultural use permitting a maximum residential density of not more than one unit per quarter/quarter. Subd. 8. Metropolitan area. "Metropolitan area" has the meaning given it in section 473.121, subdivision 2. Subd. 9. Owner. "Owner" means a resident of the United States owning land specified in an application pursuant to section 473H.05, and includes an individual, legal guardian or family farm corporation as defined in section 500.24, having a joint or common interest in the land. Where land is subject to a contract for deed, owner means the vendor in agreement with the vendee. Subd. 10. Quarter/quarter. "Quarter/quarter" means one quarter of one quarter of any section in the rectangular land survey system. Subd. 11.  [Repealed, 1999 c 11 art 1 s 72] History:  1980 c 566 s 2; 1982 c 523 art 32 s 1,2; 1999 c 11 art 1 s 8
MN Stat § 473H.03 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473H — Metropolitan Agricultural Preserves|Section 473H.03 — Required Size Of Parcel; Exceptions.

473H.03 REQUIRED SIZE OF PARCEL; EXCEPTIONS. Subdivision 1. 40 acres or more. Long-term agricultural land comprising 40 or more acres shall be eligible for designation as an agricultural preserve. Subd. 2. If noncontiguous. Noncontiguous parcels may be included to achieve the minimum acreage requirement in subdivision 1, provided that each parcel is at least ten acres in size and provided that all separate parcels are farmed together as a unit. Subd. 3. 35-acre exception. The minimum acreage requirement in subdivision 1 may be reduced to 35 acres provided the land is a single quarter/quarter parcel and the amount less than 40 acres is due to a public road right-of-way or a perturbation in the rectangular survey system resulting in a quarter/quarter of less than 40 acres. Subd. 4. 20-acre exception. Contiguous long-term agricultural land comprising not less than 20 acres and surrounded by eligible land on not less than two sides shall be eligible for designation as an agricultural preserve provided the authority by resolution determines that: (i) the land area predominantly comprises Class I, II, III, or irrigated Class IV land according to the Land Capability Classification Systems of the Natural Resources Conservation Service and the county soil survey; (ii) the land area is considered by the authority to be an essential part of the agricultural region; and (iii) the parcel was a parcel of record prior to January 1, 1980, or the land was an agricultural preserve prior to becoming a separate parcel of at least 20 acres. Subd. 5. Two or more authorities. Contiguous long-term agricultural land meeting the total acreage requirements of this section but located in two or more authorities so that the minimum acreage requirement is not met in one or more of the authorities shall be eligible by joint resolution of the affected authorities. Subd. 6. Owner's adjoining preserve parcel. Contiguous long-term agricultural land not meeting the total acreage requirements of this section but under the same ownership as an agricultural preserve adjoining it on at least one side shall be eligible for designation as an agricultural preserve. History:  1980 c 566 s 3; 1989 c 313 s 9; 2015 c 21 art 1 s 109
MN Stat § 473H.04 (2021)
2021 Minnesota Statutes|Chapters 473 - 473J — Metropolitan Area|Chapter 473H — Metropolitan Agricultural Preserves|Section 473H.04 — Authority Must Certify Eligible Preserve Lands.

473H.04 AUTHORITY MUST CERTIFY ELIGIBLE PRESERVE LANDS. Subdivision 1. With maps; published notice. Each authority in the metropolitan area having land classified agricultural pursuant to section 273.13 shall certify by resolution using appropriate maps which lands, if any, are eligible for designation as agricultural preserves. Maps shall be in sufficient detail to identify eligible lands by property boundaries. At least two weeks before the resolution is to be adopted, the authority shall publish notice of its intended action in a newspaper having a general circulation within the area of jurisdiction of the authority. No additional lands shall qualify for designation as agricultural preserves until the authority certifies qualification. Subd. 2. When eligibility ends. Land shall cease to be eligible for designation as an agricultural preserve when the comprehensive plan and zoning for the land have been amended so that the land is no longer planned for long-term agricultural use and is no longer zoned for long-term agricultural use, evidenced by a maximum residential density permitting more than one unit per 40 acres. When changes have been made, the authority shall certify by resolution and appropriate maps which lands are no longer eligible. At least two weeks before the resolution is to be adopted, the authority shall publish a notice of its intended action in a newspaper having a general circulation within the area of jurisdiction of the authority. Subd. 3. Maps to Met Council. The authority shall provide the Metropolitan Council with suitable maps showing any lands certified eligible pursuant to subdivision 1 or decertified pursuant to subdivision 2. The Metropolitan Council shall maintain maps of the metropolitan area showing all certified long-term agricultural lands. History:  1980 c 566 s 4; 1982 c 523 art 32 s 3,4