Subdivision 1. Creation; purposes. A fund called the taconite environmental protection fund is created for the purpose of reclaiming, restoring and enhancing those areas of northeast Minnesota located within the taconite assistance area defined in section 273.1341, that are adversely affected by the environmentally damaging operations involved in mining taconite and iron ore and producing iron ore concentrate and for the purpose of promoting the economic development of northeast Minnesota. The taconite environmental protection fund shall be used for the following purposes:
(1) to initiate investigations into matters the commissioner of Iron Range resources and rehabilitation determines are in need of study and which will determine the environmental problems requiring remedial action;
(2) reclamation, restoration, or reforestation of mine lands not otherwise provided for by state law;
(3) local economic development projects and public works, including construction of sewer and water systems located within the taconite assistance area defined in section 273.1341;
(4) monitoring of mineral industry related health problems among mining employees; and
(5) local public works projects under section 298.227, paragraph (c).
Subd. 2. Administration. The taconite area environmental protection fund shall be administered by the commissioner, who must consult with the advisory board before expending any funds.
Subd. 3. Appropriation. There is annually appropriated to the commissioner of Iron Range resources and rehabilitation taconite area environmental protection funds necessary to carry out approved projects and programs and the funds necessary for administration of this section. Annual administrative costs, not including detailed engineering expenses for the projects, shall not exceed five percent of the amount annually expended from the fund.
Funds for the purposes of this section are provided by section 298.28, subdivision 11, relating to the taconite area environmental protection fund.
1977 c 423 art 10 s 20; 1980 c 607 art 7 s 4; 1Sp1981 c 4 art 2 s 31; 1Sp1985 c 14 art 10 s 13; 1988 c 719 art 19 s 18; 1993 c 369 s 110; 1995 c 224 s 93; 1999 c 223 art 2 s 45; 1Sp2001 c 5 art 6 s 19; 1Sp2003 c 21 art 11 s 23; 2005 c 152 art 1 s 4; 2006 c 281 art 4 s 18,19; 2008 c 363 art 10 s 18; 2009 c 78 art 7 s 15; 2013 c 3 s 15,16; 2016 c 158 art 1 s 165; 2017 c 94 art 7 s 38,39
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Section 298.001 — Definitions.
Section 298.01 — Mining Or Producing Ores.
Section 298.015 — Net Proceeds Tax On Mining.
Section 298.016 — Gross Proceeds.
Section 298.018 — Distribution Of Proceeds.
Section 298.16 — Taxes To Be Credited To General Fund.
Section 298.17 — Occupation Taxes To Be Apportioned.
Section 298.18 — Taxes To Go To General Fund If Section 298.17 Invalid.
Section 298.22 — Iron Range Resources And Rehabilitation.
Section 298.221 — Receipts From Contracts; Appropriation.
Section 298.2211 — Financing Activities.
Section 298.2212 — Investment Of Funds.
Section 298.2214 — Iron Range Higher Education.
Section 298.2215 — County Scholarship Program.
Section 298.223 — Taconite Area Environmental Protection Fund.
Section 298.224 — Investment Of Funds; Income.
Section 298.225 — Appropriation.
Section 298.227 — Taconite Economic Development Fund.
Section 298.24 — Tax On Taconite And Iron Sulphides.
Section 298.25 — Taxes Additional To Occupation Tax; In Lieu Of Other Taxes.
Section 298.26 — Tax On Unmined Taconite And Iron Sulphides.
Section 298.27 — Collection And Payment Of Tax.
Section 298.28 — Division And Distribution Of Proceeds.
Section 298.282 — Distribution Of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment.
Section 298.283 — Change Of Status Of Municipality; Date For Determining Status.
Section 298.285 — State Aid Amount; Appropriation.
Section 298.293 — Expending Funds.
Section 298.294 — Investment Of Fund.
Section 298.296 — Operation Of Fund.
Section 298.2961 — Producer Grants.
Section 298.297 — Advisory Committees.
Section 298.31 — [Private, 1945 c 283 s 1]
Section 298.34 — Semitaconite, Taxation, Definitions.
Section 298.35 — Imposition Of Tax; Amount.
Section 298.36 — Nature Of Tax.
Section 298.37 — Assessment At Local Tax Rate.
Section 298.38 — Payment And Collection.
Section 298.39 — Distribution Of Proceeds.
Section 298.391 — Agglomerating Facilities Definitions.
Section 298.392 — Qualification Of Agglomerating Facilities; Procedure And Order.
Section 298.393 — Imposition Of Tax; Amount.
Section 298.394 — Nature Of Tax.
Section 298.395 — Payment And Collection.
Section 298.396 — Distribution Of Proceeds.
Section 298.405 — Iron Ore Bearing Material Other Than Taconite And Semitaconite; Taxation.
Section 298.46 — Exploratory Drilling For Iron Ore.
Section 298.47 — Notification Of Commissioner Of Revenue Of Unmined Iron Ore.
Section 298.48 — Mineral Rights; Exploration Data; Filing Requirements; Penalties.
Section 298.75 — Aggregate Material Removal; Production Tax.