Minnesota Statutes 477A.10 – Natural Resources Land Payments in Lieu; Purpose
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The purposes of sections 477A.11 to 477A.14 and 477A.17 are:
Terms Used In Minnesota Statutes 477A.10
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
(1) to compensate local units of government for the loss of tax base from state ownership of land and the need to provide services for state land;
(2) to address the disproportionate impact of state land ownership on local units of government with a large proportion of state land; and
(3) to address the need to manage state lands held in trust for the local taxing districts.