Subdivision 1. [Repealed, 1998 c 389 art 10 s 23]
Subd. 2. Semitaconite deposit. For the purposes of sections 298.34 to 298.39, a "semitaconite deposit" is a deposit of altered iron formation, altered taconite, composites of iron-bearing and other minerals that exist either in mass as altered iron formation, or as intermingled masses of altered iron formation and other iron-bearing materials, from which, and in accordance with good mining practice, the concentrates or equivalent must be produced in an operation involving the beneficiation of the semitaconite. Such deposits include stockpiles of semitaconite. They also include rejects or tailings that in themselves are of semitaconite type as defined in section 298.001, subdivision 6, produced from mining or beneficiation operations. Not included is any separable portion of merchantable iron-bearing material if this separable portion is of such size and so situated that in accordance with good practice it can be mined and shipped. Also not included is any separable portion of iron-bearing material that can be made merchantable by simple methods of beneficiation as defined in section 298.001, subdivision 6, if this separable portion is of such size and so situated that in accordance with good practice it can be mined, beneficiated, and shipped in a separate commercial operation.
Subd. 3. Semitaconite facility. For the purposes of sections 298.34 to 298.39, a semitaconite facility is: (a) a beneficiating plant or a section or part thereof used solely in the process of beneficiating semitaconite, including buildings, machinery, tools, equipment and supplies used in connection therewith; (b) machinery, tools, equipment and supplies used solely in the mining of semitaconite or semitaconite deposit; (c) in the case of a part or section of a mining or beneficiating facility or buildings, machinery, tools, equipment or supplies used to a substantial extent, but not solely, in the mining or beneficiating of semitaconite or a semitaconite deposit, such proportionate part of the valuation of the part of the facility or the buildings, machinery, tools, equipment or supplies that the use for mining or beneficiation of semitaconite or semitaconite deposit bears to the whole use thereof shall be considered a semitaconite mining or beneficiation facility, and the remaining proportionate part shall remain subject to taxation in the same manner as other property, such proportion to be determined, and redetermined from time to time, by the commissioner of revenue upon application of the assessing officer or the owner of such facility.
Subd. 4. [Repealed, 1998 c 389 art 10 s 23]
Ex1959 c 81 s 1; 1973 c 582 s 3; 2009 c 86 art 1 s 55
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.