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:
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 366.19.
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
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
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 Soil
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
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
473H.05 APPLICATION;
COVENANT AGREEMENT.
Subdivision 1.Before March 1 for
next year's taxes.
An owner or owners of certified
long-term agricultural land may apply to the authority with jurisdiction over
the land on forms provided by the commissioner of agriculture for the creation
of an agricultural preserve at any time. Land for which application is received
prior to March 1 of any year shall be assessed pursuant to section 473H.10
for taxes payable in the following year. Land for which application is received
on or after March 1 of any year shall be assessed pursuant to section 473H.10
in the following year. The application shall be executed and acknowledged in
the manner required by law to execute and acknowledge a deed and shall contain
at least the following information and such other information as the
commissioner deems necessary:
(a) Legal description of the area proposed to be
designated and parcel identification numbers if so designated by the county
auditor and the certificate of title number if the land is registered;
(b) Name and address of owner;
(c) An affidavit by the authority evidencing that
the land is certified long-term agricultural land at the date of application;
(d) A statement by the owner covenanting that the
land shall be kept in agricultural use, and shall be used in accordance with
the provisions of sections 473H.02
to 473H.17
which exist on the date of application and providing that the restrictive
covenant shall be binding on the owner or the owner's successor or assignee,
and shall run with the land.
Subd. 2.May be fee.
The authority may require an
application fee, not to exceed $50, to defray administrative costs.
Subd. 3.
[Repealed, 1999
c 11 art 1 s 72]
Subd. 4.Reenrolling.
If an owner's property was initially
granted agricultural preserve status under subdivision 1 but the owner filed an
agricultural preserve termination notice on that property, the owner may
reenroll the property in the program as provided in this subdivision. In lieu
of the requirements in subdivision 1, the county may allow a property owner to
reenroll by completing a one page form or affidavit, as prepared by the county.
The county may require whatever information is deemed necessary, except that
approval by the city or township, in which the property is located, shall be
required on the form or affidavit.
The county may charge the property owner a
reenrollment fee, not to exceed $10, to defray any administrative cost.
Reenrolling property under this subdivision shall
be allowed only if the same property owner or owners wish to reenroll the same
property under the same conditions as was originally approved under subdivision
1.
History:
1980
c 566 s 5; 1982
c 523 art 32 s 5,6; 1986
c 444; 1994
c 587 art 5 s 24; 1999
c 11 art 1 s 9
473H.06 NOTIFICATION.
Subdivision 1.Application.
Upon receipt of an application, the
authority shall determine if all material required in section 473H.05
has been submitted and, if so, shall determine that the application is
complete. When used in this chapter, the term "date of application"
means the date the application is determined complete by the authority. Within
five days of the date of application, the authority shall forward the completed
and signed application to the county recorder, and
copies to the county auditor, the county assessor, the Metropolitan Council,
and the county soil and water conservation district.
Subd. 2.Recording; memorialization.
The county recorder shall record the
application containing the restrictive covenant and return it to the applicant.
If the land is registered, the registrar of titles shall memorialize the
application containing the restrictive covenant upon the certificate of title.
The authority shall be notified by the recorder or registrar of titles that the
application has been recorded or memorialized.
Subd. 3.Taxes.
The county auditor, for taxes payable
in the following year and thereafter for the duration of the preserve, shall
determine local tax rates, assessments and taxes involving the preserve
according to the provisions of section 473H.10.
Subd. 4.Validation, assessment.
The county assessor, for taxes payable
in the following calendar year and thereafter for the duration of the preserve,
shall value and assess the agricultural preserve according to section 473H.10.
Subd. 5.Maps; reports.
The Metropolitan Council shall
maintain agricultural preserve maps, illustrating (a) certified long-term
agricultural lands; and (b) lands covenanted as agricultural preserves. The
council shall make yearly reports to the Department of Agriculture and such
other agencies as the council deems appropriate.
Subd. 6.Monitoring.
County auditors shall maintain records
of the taxes assessed and paid on agricultural preserves in a manner prescribed
by the commissioner of revenue for the orderly monitoring of the program.
Subd. 7.Conservation problem
statements.
The county soil and water conservation
district may prepare an advisory statement of existing and potential
conservation problems for the agricultural preserve land. The statement shall
be forwarded to the owner of record and a copy of the statement shall be
forwarded to the authority.
History:
1980
c 566 s 6; 1981
c 356 s 242,248; 1982
c 523 art 32 s 7-9; 1983
c 289 s 115 subd 1; 1987
c 312 art 1 s 26 subd 2; 1988
c 719 art 5 s 84; 1Sp1989
c 1 art 2 s 11; 1993
c 163 art 1 s 33; 1999
c 11 art 1 s 10,11
473H.07 COMMENCEMENT OF
PRESERVE.
A land area shall be deemed an
agricultural preserve and subject to all the benefits and restrictions of
sections 473H.02
to 473H.17
commencing 30 days from the date of application.
History:
473H.08 DURATION.
Subdivision
1.Till expiration started.
Agricultural preserves shall continue
until either the landowner or the authority initiates expiration as provided in
this section.
Subd. 2.Expiration by landowner.
A landowner may initiate expiration by
notifying the authority on a form provided by the commissioner of agriculture.
The notice shall describe the property for which expiration is desired and
shall state the date of expiration which shall be at least eight years from the
date of notice. The notice and expiration may be rescinded by the owner at any
time during the first two years following notice.
Subd. 3.Expiration by authority.
The authority may initiate expiration
by notifying the landowner by registered letter on a form provided by the
commissioner of agriculture, provided that before notification (i) the comprehensive plan and the zoning for the land have
been officially amended so that the land is no longer planned for long-term
agriculture and is no longer zoned for long-term agriculture, evidenced by a
maximum residential density permitting more than one unit per quarter/quarter,
and (ii) the authority has certified such changes pursuant to section 473H.04,
subdivision 2. The notice shall describe the property for which expiration
is desired and shall state the date of expiration which shall be at least eight
years from the date of notice.
Subd. 4.Notice to others.
Upon receipt of the notice provided in
subdivision 2, or upon notice served by the authority as provided in
subdivision 3, the authority shall forward the original notice to the county
recorder for recording, or to the registrar of titles if the land is
registered, and shall notify the county auditor, county assessor, the
Metropolitan Council, and the county soil and water conservation district of
the date of expiration. Designation as an agricultural preserve and all
benefits and limitations accruing through sections 473H.02
to 473H.17
for the preserve shall cease on the date of expiration. The restrictive
covenant contained in the application shall terminate on the date of
expiration.
History:
1980
c 566 s 8; 1982
c 523 art 32 s 10; 1999
c 11 art 1 s 12
473H.09 EARLY TERMINATION.
Termination of an agricultural
preserve earlier than a date derived through application of section 473H.08
may be permitted only in the event of a public emergency upon petition from the
owner or authority to the governor. The determination of a public emergency
shall be by the governor through executive order pursuant to sections 4.035 and 12.01 to 12.46. The
executive order shall identify the preserve, the reasons requiring the action
and the date of termination.
History:
473H.10 AD VALOREM
PROPERTY TAXES.
Subdivision 1.Valuation,
assessment.
Real property within an agricultural
preserve shall be valued and assessed pursuant to chapter 273, except as
provided in this section.
Subd. 2.No nonagricultural factors.
All land classified agricultural and
in agricultural use, exclusive of buildings, shall be valued solely with
reference to its appropriate agricultural classification and value,
notwithstanding sections 272.03,
subdivision 8, and 273.11. In
determining the value for ad valorem tax purposes the assessor shall not
consider any added values resulting from nonagricultural factors.
Subd. 3.Computation of tax; state
reimbursement.
(a) After having determined the market
value of all land valued according to subdivision 2, the assessor shall compute
the net tax capacity of those properties by applying the appropriate class
rates. When computing the rate of tax pursuant to section 275.08,
the county auditor shall include the net tax capacity of land as provided in
this paragraph.
(b) The county auditor shall compute the tax on
lands valued according to subdivision 2 and nonresidential buildings by
multiplying the net tax capacity times the total local tax rate for all
purposes as provided in paragraph (a).
(c) The county auditor shall then compute the tax
on lands valued according to subdivision 2 and nonresidential buildings by
multiplying the net tax capacity times the total local tax rate for all
purposes as provided in paragraph (a), subtracting $1.50 per acre of land in
the preserve.
(d) The county auditor shall then compute the
maximum ad valorem property tax on lands valued according to subdivision 2 and
nonresidential buildings by multiplying the net tax capacity times 105 percent
of the previous year's statewide average local tax rate levied on property
located within townships for all purposes.
(e) The tax due and payable by the owner of
preserve land valued according to subdivision 2 and nonresidential buildings
will be the amount determined in paragraph (c) or (d), whichever is less. The
state shall reimburse the taxing jurisdictions for the amount of the difference
between the net tax determined under this paragraph and the gross tax in
paragraph (b). Residential buildings shall continue to be valued and classified
according to the provisions of sections 273.11 and
273.13,
as they would be in the absence of this section, and the tax on those buildings
shall not be subject to the limitation contained in this paragraph.
The county may transfer money from the county
conservation account created in section 40A.152
to the county revenue fund to reimburse the fund for the tax lost as a result
of this subdivision or to pay taxing jurisdictions within the county for the
tax lost. The county auditor shall certify to the commissioner of revenue on or
before June 1 the total amount of tax lost to the county and taxing
jurisdictions located within the county as a result of this subdivision and the
extent that the tax lost exceeds funds available in the county conservation
account. Payment shall be made by the state on December 26 to each of the
affected taxing jurisdictions, other than school districts, in the same
proportion that the ad valorem tax is distributed if the county conservation
account is insufficient to make the reimbursement. There is annually
appropriated from the
History:
1980
c 566 s 10; 1984
c 593 s 41; 1985
c 300 s 26; 1986
c 398 art 28 s 4; 1986
c 444; 1987
c 396 art 7 s 4; 1988
c 719 art 5 s 84; 1989
c 329 art 13 s 20; 1Sp1989
c 1 art 2 s 11; art 9 s 78; 1990
c 604 art 3 s 42; 1992
c 511 art 2 s 40; 1993
c 375 art 3 s 44
473H.11 LIMITATION ON
CERTAIN PUBLIC PROJECTS.
Notwithstanding chapter 429,
construction projects for public sanitary sewer systems and public water
systems benefiting land or buildings in agricultural preserves shall be
prohibited. New connections between land or buildings
in agricultural preserves and sanitary sewers or water systems shall be
prohibited. Public sanitary sewer systems, public storm water sewer systems,
public water systems, public roads, and other public improvements built on,
adjacent to, or in the vicinity of agricultural preserves after August 1, 1993,
are deemed of no benefit to the land and buildings in agricultural preserves.
For purposes of this section, "public storm
water sewer systems" means any wholly or partially piped system which is
owned, operated, and maintained by the authority, that is designed to carry
storm water runoff, surface water, or other drainage primarily for the benefit
of land which is not in agricultural preserves.
History:
1980
c 566 s 11; 1993
c 141 s 1
473H.12 PROTECTION FOR
Local governments and counties shall
be prohibited from enacting or enforcing ordinances or regulations within an
agricultural preserve which would, as adopted or applied, unreasonably restrict
or regulate normal farm structures or farm practices in contravention of the
purpose of sections 473H.02
to 473H.17
unless the restriction or regulation bears a direct relationship to an
immediate and substantial threat to the public health and safety. This section
shall apply to the operation of farm vehicles and machinery in the planting,
maintenance and harvesting of crops and in the care and feeding of farm
animals, the type of farming, and the design of farm structures, exclusive of
residences.
History:
1980
c 566 s 12; 1993
c 141 s 2
473H.13 [Repealed, 1982
c 512 s 17]
473H.14 ANNEXATION
PROCEEDINGS.
Agricultural preserve land within a
township shall not be annexed to a municipality pursuant to chapter 414,
without a specific finding by the chief administrative law judge of the state
Office of Administrative Hearings that either (a) the expiration period as
provided for in section 473H.08
has begun; (b) the township due to size, tax base, population or other relevant
factors would not be able to provide normal governmental functions and
services; or (c) the agricultural preserve would be completely surrounded by
lands within a municipality.
This section shall not apply to annexation
agreements approved under proceedings authorized by chapter 414 prior to
creation of the preserve.
History:
1980
c 566 s 14; 1982
c 523 art 32 s 11; 2003
c 2 art 5 s 13; 2008
c 196 art 2 s 11
473H.15 EMINENT DOMAIN
ACTIONS.
Subdivision 1.Follow procedures
here.
Any agency of the state, any public
benefit corporation, any local, county or regional unit of government, or any
other entity possessing powers of eminent domain under chapter 117, shall
follow the procedures contained in this section before (1) acquiring any land
or easement having a gross area over ten acres in size within agricultural
preserves; or (2) advancing a grant, loan, interest subsidy or other funds for
the construction of dwellings, commercial or industrial facilities, or water or
sewer facilities that could be used to serve nonfarm
structures within agricultural preserves.
Subd. 2.Notice of intent to EQB.
At least 60 days prior to an action
described in subdivision 1, notice of intent shall be filed with the
Environmental Quality Board containing information and in the manner and form
required by the Environmental Quality Board. The notice of intent shall contain
a report justifying the proposed action, including an evaluation of
alternatives which would not require acquisition within agricultural preserves.
Subd. 3.EQB review.
The Environmental Quality Board, in
consultation with affected units of government, shall review the proposed
action to determine the effect of the action on the preservation and
enhancement of agriculture and agricultural resources within the preserves and
the relationship to local and regional comprehensive plans.
Subd. 4.EQB order.
If the Environmental Quality Board
finds that the proposed action might have an unreasonable effect on an
agricultural preserve or preserves, the Environmental Quality Board shall issue
an order within the 60-day period for the party to desist from such action for
an additional 60-day period.
Subd. 5.Hearing.
During the additional 60-day period,
the Environmental Quality Board shall hold a public hearing concerning the
proposed action at a place within the affected preserve or otherwise easily
accessible to the preserve upon notice in a newspaper having a general
circulation within the area of the preserves, and individual notice, in
writing, to the municipalities whose territory encompasses the preserves, the
agency, corporation or government proposing to take the action, and any public
agency having the power of review of or approval of the action, in a manner
conducive to the wide dissemination of the findings to the public.
Subd. 6.Joint review.
The review process required in this
section may be conducted jointly with any other environmental impact review
conducted by the Environmental Quality Board.
Subd. 7.AG may sue to enjoin.
The Environmental Quality Board may
request the attorney general to bring an action to enjoin any agency,
corporation or government from violating the provisions of this section.
Subd. 8.Does not apply to
emergency.
This section shall not apply to an
emergency project which is immediately necessary for the protection of life and
property.
Subd. 9.EQB suspension.
The Environmental Quality Board shall
be empowered to suspend any eminent domain action for up to one year which it
determines to be contrary to the purposes of sections 473H.02
to 473H.17
and for which it determines there are feasible and prudent alternatives which
have less negative impact on the agricultural preserves.
Subd. 10.When agricultural preserve
ends.
The agricultural preserve designation
and all benefits and limitations accruing through sections 473H.02
to 473H.17
for the preserve and the restrictive covenant for that portion of the preserve
taken, shall cease on the date the final certificate is filed with the court
administrator of district court in accordance with section 117.205.
History:
1980
c 566 s 15; 1982
c 523 art 32 s 12; 1Sp1986
c 3 art 1 s 82
473H.16 CONSERVATION.
Subdivision
1.Unsound conservation practices described.
Land within an agricultural preserve
shall be farmed and otherwise managed according to sound soil and water
conservation management practices. Management practices which are not sound
shall be any use of the land resulting in wind or water erosion in excess of
the soil loss tolerance for each soil type as found in the United States Soil
Conservation Service, Minnesota Technical Guide.
Subd. 2.Enforcement.
The authority shall be responsible for
enforcing this section. Upon receipt of a written complaint stating the
conditions or land management practices which are believed to be in violation
of this section, the authority shall consult with the county soil and water
conservation district. The district shall determine the average soil loss in
tons per acre per year for each field cited in the complaint according to the
universal soil loss equation and the wind erosion equation, and shall return to
the authority a report showing the average soil loss in tons per acre per year
for each field and a list of alternative practices that the landowner can use
to reduce the soil loss to the limit allowed in subdivision 1. After
consultation, and if in the judgment of the authority the land is not being
managed properly as required by this section, the authority shall adopt a
resolution to this effect and shall seek corrective measures from the owner. At
the request of the landowner, the district shall assist in the planning, design
and application of the practices selected to reduce the soil loss to an
acceptable level and shall give such landowners a high priority for providing
technical and cost share assistance.
Subd. 3.Civil penalty.
Any owner who fails to implement
corrective measures to the satisfaction of the authority within one year of
notice from the authority shall be subject to a civil penalty of not more than
$1,000. The authority may recover the penalty by a civil action in a court of
competent jurisdiction.
Subd. 4.Costs.
Costs incurred by the authority in the
enforcement of this section may be charged to the property owner. Charges not
timely paid may be placed on the tax rolls and collected as a special
assessment against the property.
History:
1980
c 566 s 16; 1982
c 523 art 32 s 13
473H.17 LAND USE.
Subdivision 1.For agricultural
production.
Land within an agricultural preserve
shall be maintained for agricultural production. The average maximum density of
residential structures within an agricultural preserve shall not exceed one
unit per 40 acres. The location of any new structure shall conform to locally
applicable zoning regulations. Commercial and industrial uses shall not be
permitted except as provided in subdivision 2 after the user is issued a permit
by the authority. The authority shall be responsible for enforcing this
section.
Subd. 1a.Allowed commercial and industrial operations.
(a) Commercial and industrial
operations are not allowed on land within an agricultural preserve except:
(1) small on-farm
commercial or industrial operations normally associated with and important to
farming in the agricultural preserve area;
(2) storage use of existing
farm buildings that does not disrupt the integrity of the agricultural
preserve; and
(3) small commercial use
of existing farm buildings for trades not disruptive to the integrity of the
agricultural preserve such as a carpentry shop, small scale mechanics shop, and
similar activities that a farm operator might conduct.
(b) "Existing" in paragraph (a), clauses
(2) and (3), means existing on August 1, 1987.
Subd. 2.Density restriction after
subdivision.
When a separate parcel is created for
a residential structure, commercial, or industrial use permitted under
subdivision 1, the parcel shall cease to be an agricultural preserve unless the
eligibility requirements of section 473H.03
are met. However, the separate parcel shall remain under the maximum
residential density restrictions in effect for the original preserve at the
time it was placed into the preserve until the agricultural preserve status for
the original parcel ends.
History:
1980
c 566 s 17; 1987
c 396 art 7 s 5-7
473H.18 TRANSFER FROM
AGRICULTURAL PROPERTY TAX LAW TREATMENT.
When land which has been receiving the
special agricultural valuation and tax deferment provided in section 273.111
becomes an agricultural preserve pursuant to sections 473H.02
to 473H.17,
the recapture of deferred tax and special assessments, as provided in section 273.111,
subdivisions 9 and 11, shall not be made. Special assessments deferred
under section 273.111
shall continue to be deferred for the duration of the preserve. For purposes of
this section, "deferred special assessments" shall include the total
amount of deferred special assessments under section 273.111
on the property, including any portion of the deferred special assessments
which have not yet been levied at the time the property transfers to the
agricultural preserves program under this chapter. All special assessments so
deferred shall be payable within 90 days of the date of expiration unless other
terms are mutually agreed upon by the authority and the owner. In the event of
early termination of a preserve or a portion of it under section 473H.09,
all special assessments accruing to the terminated portion plus interest shall
be payable within 90 days of the date of termination unless otherwise deferred
or abated by executive order of the governor. In the event of a taking under
section 473H.15
all special assessments accruing to the taken portion plus interest shall be
payable within 90 days of the date the final certificate is filed with the
court administrator of district court in accordance with section 117.205.
History:
1982
c 523 art 32 s 14; 1Sp1986
c 3 art 1 s 82; 1994
c 587 art 5 s 25