Subdivision 1. Definition. "Stockpiled metallic minerals material," for purposes of this section, means surface overburden, rock, lean ore, tailings, or other material that has been removed from the ground and deposited elsewhere on the surface in the process of iron ore, taconite, or other metallic minerals mining, or in the process of beneficiation. Stockpiled metallic minerals material does not include processed metallic minerals concentrates in the form of pellets, chips, briquettes, fines, or other form which have been prepared for or are in the process of shipment.
Subd. 2. Purpose. The purpose of this section is to clarify the ownership of stockpiled metallic minerals material in this state. Depending on the intent of the person who extracted the material from the ground, stockpiled metallic minerals material may or may not be owned separately and apart from the fee title to the surface of the real property. The legislature finds that the uncertainty of ownership of stockpiled metallic minerals material located on real property that becomes tax forfeited has created a burden on the public owner of the surface of the real property and an impediment to productive management or use of a public resource.
Subd. 3. Taxation and forfeiture. From and after July 1, 1997, for purposes of taxation, the definition of "real property," as contained in section 272.03, subdivision 1, includes stockpiled metallic minerals material. Nothing in this subdivision shall be construed to subject stockpiled metallic minerals material to the general property tax when the stockpiled metallic minerals material is exempt from the general property tax pursuant to section 298.015 or 298.25. If the surface of the real property forfeits for delinquent taxes, stockpiled metallic minerals material located on the real property forfeits with the surface of the property.
Subd. 4. Prior forfeiture. Stockpiled metallic minerals material located on real property that forfeited prior to July 1, 1997, or forfeits due to a judgment for delinquent taxes issued prior to July 1, 1997, shall be assessed and taxed as real property. The tax applies only to stockpiled metallic minerals material located on real property that remains in the ownership of the state or a political subdivision of the state. The tax shall be based on the market value of the rental of the property for storage of stockpiled metallic minerals material.
Subd. 5. Exceptions; tax laws. (a) The tax imposed pursuant to this section shall not be imposed on the following:
(1) stockpiled metallic minerals material valued and taxed under other laws relating to the taxation of minerals, gas, coal, oil, or other similar interests;
(2) stockpiled metallic minerals material that is exempt from taxation pursuant to constitutional or related statutory provisions; or
(3) stockpiled metallic minerals material that is owned by the state.
(b) All laws for the enforcement of taxes on real property shall apply to the tax imposed pursuant to this section on stockpiled metallic minerals material.
Subd. 6. Fee owner. For purposes of section 276.041, the owner of stockpiled metallic minerals material is a fee owner.
1997 c 231 art 8 s 4
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 273 — Taxes; Listing, Assessment
Section 273.01 — Listing And Assessment, Time.
Section 273.02 — Omitted Property.
Section 273.03 — Real Estate; Assessment; Method.
Section 273.032 — Market Value Definition.
Section 273.05 — Assessors; Appointment, Term, And Oath.
Section 273.051 — City Assessors, Term.
Section 273.052 — Appointment; Application.
Section 273.053 — Assessment; Expenses.
Section 273.0535 — County Or Local Assessing District To Assume Cost Of Training.
Section 273.054 — Duties And Powers Of Assessor.
Section 273.055 — Resolution To Appoint Assessor; Termination Of Local Assessor's Office.
Section 273.056 — Revocation Of County Assessor's Election; Local Assessors.
Section 273.06 — Deputy Assessors.
Section 273.061 — Establishment Of Office For Each County.
Section 273.062 — Valuation And Assessment Of Personal Property.
Section 273.063 — Application; Limitations.
Section 273.064 — Examination Of Local Assessor's Work; Completion Of Assessments.
Section 273.0645 — Commissioner Review Of Assessment Practices.
Section 273.065 — Delivery Of Assessment Appraisal Records; Extensions.
Section 273.072 — Agreements For Joint Assessment.
Section 273.0755 — Training And Education Of Property Tax Personnel.
Section 273.08 — Assessor's Duties.
Section 273.10 — School Districts.
Section 273.105 — Internal Revenue Code.
Section 273.11 — Valuation Of Property.
Section 273.1101 — Valuation, Terminology In Statutes, Laws Or Charters.
Section 273.1102 — Rate Of Tax, Terminology Of Laws Or Charters.
Section 273.1104 — Iron Ore, Value.
Section 273.1108 — Annual Report On Agricultural Valuation And Classification.
Section 273.111 — Agricultural Property Tax.
Section 273.1115 — Aggregate Resource Preservation Property Tax Law.
Section 273.112 — Private Outdoor Recreational, Open Space And Park Land Tax.
Section 273.113 — Tax Credit For Property In Proposed Bovine Tuberculosis Modified Accredited Zone.
Section 273.114 — Rural Preserve Property Tax Program.
Section 273.117 — Conservation Property Tax Valuation.
Section 273.118 — Tax Paid In Recognition Of Congressional Medal Of Honor.
Section 273.119 — Conservation Tax Credit.
Section 273.12 — Assessment Of Real Property.
Section 273.121 — Valuation Of Real Property, Notice.
Section 273.1231 — Tax Relief For Destroyed Property; Definitions.
Section 273.1232 — Tax Relief For Destroyed Property; General Provisions.
Section 273.1233 — Tax Relief For Destroyed Property; Local Option Disaster Abatement.
Section 273.1234 — Tax Relief For Destroyed Property; Homestead And Disaster Credits.
Section 273.1235 — Tax Relief For Destroyed Property; Local Option Disaster Credits.
Section 273.124 — Homestead Determination; Special Rules.
Section 273.1245 — Classification Of Data.
Section 273.125 — Assessment Of Manufactured Homes.
Section 273.128 — Certification Of Low-income Rental Property.
Section 273.13 — Classification Of Property.
Section 273.1315 — Certification Of Class 1b Property.
Section 273.1319 — Single Family Housing; Noncompliance; Minneapolis And St. Paul.
Section 273.1321 — Vacant Commercial Industrial Properties.
Section 273.1325 — Adjustment Of Net Tax Capacity.
Section 273.134 — Taconite And Iron Ore Areas; Tax Relief Area; Definitions.
Section 273.1341 — Taconite Assistance Area.
Section 273.1342 — Electric Generating Plants In Taconite Tax Relief Areas.
Section 273.135 — Homestead Property Tax Relief.
Section 273.136 — Taconite Property Tax Relief Account; Replacement Of Revenue.
Section 273.1384 — Agricultural Homestead Market Value Credit.
Section 273.1387 — School Building Bond Agricultural Credit.
Section 273.1391 — Supplementary Homestead Property Tax Relief.
Section 273.1392 — Payment; School Districts.
Section 273.1393 — Computation Of Net Property Taxes.
Section 273.1398 — Disparity Reduction Aid And Credit.
Section 273.16 — Determination Of Classification.
Section 273.165 — Taxation Of Separate Mineral Interests And Unmined Iron Ore.
Section 273.1651 — Taxation And Forfeiture Of Stockpiled Metallic Minerals Material.
Section 273.17 — Assessment Of Real Property.
Section 273.18 — Listing, Valuation, And Assessment Of Exempt Property By County Auditors.
Section 273.19 — Lessees And Equitable Owners.
Section 273.20 — Assessor May Enter Dwellings, Buildings, Or Structures.
Section 273.21 — Neglect By Auditor Or Assessor; Penalty.
Section 273.25 — Lists To Be Verified.
Section 273.26 — Personal Property; Where Listed.
Section 273.32 — Elevators And Warehouses On Railroad.
Section 273.33 — Express, Stage And Transportation Companies; Pipelines.
Section 273.35 — Gas And Water Companies.
Section 273.36 — Electric Light And Power Companies.
Section 273.37 — Companies Supplying Electric Power.
Section 273.371 — Reports Of Utility Companies.
Section 273.3711 — Recommended And Ordered Values.
Section 273.372 — Proceedings And Appeals; Utility Or Railroad Valuations.
Section 273.38 — Percentage Of Assessments; Exceptions.
Section 273.40 — Annual Tax On Cooperative Associations.
Section 273.41 — Amount Of Tax; Distribution.
Section 273.42 — Rate Of Tax; Entry And Certification; Credit On Payment; Property Tax Credit.
Section 273.425 — Adjustment Of Levy.
Section 273.43 — Personal Property Of Certain Companies, Where Listed.
Section 273.46 — Assignees And Receivers.
Section 273.47 — Property Moved Between January And March.
Section 273.48 — Where Listed In Case Of Doubt.
Section 273.50 — Lists May Be Destroyed.
Section 273.51 — [Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690]
Section 273.65 — Failure To List; Examination Under Oath; Duties Of Assessor.
Section 273.66 — Owner Absent Or Sick.
Section 273.67 — Procedure When Owner Does Not List Or Is Not Sworn.