1.1    .................... moves to amend H.F. No. 4136 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. [273.113] TAX CREDIT FOR PROPERTY IN BOVINE
1.4TUBERCULOSIS MANAGEMENT ZONES.
1.5    Subdivision 1. Definition. For the purposes of this section, "bovine tuberculosis
1.6management zone" means the area within the ten-mile radius around the five presumptive
1.7tuberculosis-positive deer sampled during the fall 2006 hunter-harvested surveillance
1.8effort.
1.9    Subd. 2. Eligibility; credit on agricultural land; cattle herds. Agricultural land
1.10classified as class 2a or 2b under section 273.13, subdivision 23, located in a bovine
1.11tuberculosis management zone is eligible for a property tax credit if the property owner has
1.12eradicated a cattle herd that had been kept on that land for at least part of the year in order
1.13to prevent the onset or spread of bovine tuberculosis. The credit is equal to the property
1.14tax on the parcel where the herd had been located. The credit is only on that portion of
1.15the tax relating to the market value of the land. To initially qualify for the tax credit, the
1.16property owner shall file an application with the county by January 2 of the year following
1.17the calendar year when the herd was eradicated. The credit must be given for each taxes
1.18payable year following the calendar year when the herd was eradicated and must terminate
1.19for all taxes payable years beginning after the calendar year when a new herd of cattle was
1.20placed on the land. The auditor shall indicate the amount of the property tax reduction on
1.21the property tax statement of each taxpayer receiving a credit under this section.
1.22    Subd. 3. Eligibility; credit on hunting land; deer and elk herds. Land located in
1.23a bovine tuberculosis management zone that is primarily used for hunting purposes, is
1.24eligible for a property tax credit if (1) the property owner or the Department of Natural
1.25Resources has eradicated the deer and elk herd on that land in order to prevent the onset
1.26or spread of bovine tuberculosis, (2) the property owner adheres strictly to the deer and
2.1elk feeding ban, and (3) the property owner makes every effort to keep their land free of
2.2deer and elk. The credit is equal to the property tax on the parcel where the herd had been
2.3located. The credit is only on that portion of the tax relating to the market value of the
2.4land. To initially qualify for the tax credit, the property owner shall file an application with
2.5the county by January 2 of the year following the calendar year when the deer or elk herd
2.6was eradicated. To receive the tax credit in subsequent years, the property owner shall file
2.7by January 2 of each subsequent year until the state is upgraded to a bovine tuberculosis
2.8status of modified accredited advanced. The county board must annually approve the
2.9application before the credit is allowed. The credit is for each taxes payable year following
2.10the calendar year when the deer or elk herd was eradicated and must terminate as provided
2.11in subdivision 5. The auditor shall indicate the amount of the property tax reduction on the
2.12property tax statement of each taxpayer receiving a credit under this section.
2.13    Subd. 4. Reimbursement for lost revenue; appropriations. The county auditor
2.14shall certify to the commissioner of revenue, as part of the abstracts of tax lists required to
2.15be filed with the commissioner under section 275.29, the amount of tax lost to the county
2.16from the property tax credits under subdivisions 2 and 3. Any prior year adjustments must
2.17also be certified in the abstracts of tax lists. The commissioner of revenue shall review the
2.18certifications to determine their accuracy. The commissioner may make the changes in the
2.19certification that are considered necessary or return a certification to the county auditor
2.20for corrections. The commissioner shall reimburse each taxing district for the taxes
2.21lost. The payments must be made at the time provided in section 273.1398, subdivision
2.226, for payment to taxing jurisdictions in the same proportion that the ad valorem tax is
2.23distributed. The amount necessary to make the reimbursements under this section is
2.24annually appropriated from the general fund to the commissioner of revenue. The credit
2.25paid under this section shall be deducted from the tax due on the property as provided in
2.26section 273.1393.
2.27    Subd. 5. Termination of credit. The credit provided under this section ceases to
2.28be available beginning with any assessment year following the date when the United
2.29States Department of Agriculture publishes notice in the Federal Register that the state is
2.30upgraded to a bovine tuberculosis status of modified accredited advanced.
2.31EFFECTIVE DATE.This section is effective beginning with taxes payable in 2009.

2.32    Sec. 2. Minnesota Statutes 2007 Supplement, section 273.1393, is amended to read:
2.33273.1393 COMPUTATION OF NET PROPERTY TAXES.
2.34    Notwithstanding any other provisions to the contrary, "net" property taxes are
2.35determined by subtracting the credits in the order listed from the gross tax:
3.1    (1) disaster credit as provided in sections 273.1231 to 273.1235;
3.2    (2) powerline credit as provided in section 273.42;
3.3    (3) agricultural preserves credit as provided in section 473H.10;
3.4    (4) enterprise zone credit as provided in section 469.171;
3.5    (5) disparity reduction credit;
3.6    (6) conservation tax credit as provided in section 273.119;
3.7    (7) homestead and agricultural credits as provided in section 273.1384;
3.8    (8) taconite homestead credit as provided in section 273.135; and
3.9    (9) supplemental homestead credit as provided in section 273.1391; and
3.10    (10) bovine tuberculosis management credit as provided in section 273.113.
3.11    The combination of all property tax credits must not exceed the gross tax amount.
3.12EFFECTIVE DATE.This section is effective for taxes payable in 2009 and
3.13thereafter."
3.14Amend the title accordingly