Subdivision 1. [Repealed, 1Sp2015 c 4 art 4 s 150]
Subd. 2. Effect of expired contract. When auxiliary forest contracts expire, or prior to expiration by mutual agreement between the landowner and the appropriate county office, the lands previously covered by an auxiliary forest contract automatically qualify for inclusion under the provisions of the Sustainable Forest Incentive Act; provided that when such lands are included in the Sustainable Forest Incentive Act prior to expiration of the auxiliary forest contract, they will be transferred and a tax paid as provided in section 88.49, subdivision 5, upon application and inclusion in the sustainable forest incentive program. The landowner shall pay taxes in an amount equal to the difference between:
(1) the sum of:
(i) the amount which would have been paid from the date of the recording of the contract had the land under contract been subject to the Minnesota Tree Growth Tax Law; plus
(ii) beginning with taxes payable in 2003, the taxes that would have been paid if the land had been enrolled in the sustainable forest incentive program; and
(2) the amount actually paid under section 88.51, subdivision 1, and Minnesota Statutes 2014, section 88.51, subdivision 2.
1974 c 411 s 1,2; 1Sp2001 c 5 art 8 s 3; 2005 c 4 s 18; 1Sp2015 c 4 art 4 s 50
Structure Minnesota Statutes
Chapter 88 — Division Of Forestry
Section 88.02 — Citation; Wildfire Act.
Section 88.04 — Firebreaks; Preventing Fires.
Section 88.041 — Agreements To Prevent And Suppress Wildfires.
Section 88.05 — Roadsides; Clearing; Firebreaks.
Section 88.06 — Removing Dead Or Down Timber.
Section 88.065 — Equipment Furnished.
Section 88.067 — Grants To Local Fire Departments.
Section 88.068 — Volunteer Fire Assistance Grant Account.
Section 88.08 — Wildfire Protection Districts.
Section 88.09 — Acquiring Land For Fire Protection.
Section 88.10 — Authority Of State Forest Officers.
Section 88.11 — Assistance For Fighting Fires.
Section 88.12 — Compensating Wildfire Fighters; Emergency Expenses.
Section 88.14 — Disposal Of Slashings And Debris.
Section 88.16 — Starting And Reporting Fires.
Section 88.17 — Permission To Start Fires; Prosecution For Unlawfully Starting Fires.
Section 88.171 — Open Burning Prohibitions.
Section 88.20 — Railroad Companies To Provide Patrol Officers.
Section 88.21 — Railroads; Duties; Penalties.
Section 88.22 — Wildfire Prevention; Restrictions And Penalties.
Section 88.28 — Law Divided Into Parts.
Section 88.29 — County Boards; Jurisdiction, Powers.
Section 88.30 — Clearing And Improving Lands.
Section 88.31 — Surveys And Plats.
Section 88.32 — Appraisers; Assessing Benefits And Damages; Statements And Reports.
Section 88.33 — Hearings; Notice; Service; Date; Adjournments.
Section 88.34 — Hearing On Petition; Elimination Of Lands.
Section 88.35 — Rereference Of Petition.
Section 88.36 — Order For Improvements.
Section 88.37 — Appeals From Orders For Improvements.
Section 88.38 — Contracts For Improvements; Duties Of County Auditor; Seeding Of Cleared Lands.
Section 88.39 — Work Of Improvement; Duties Of Engineers; Payments To Contractors.
Section 88.40 — Bond Issues To Pay For Improvements.
Section 88.41 — County Auditors; Tabular Statements; Powers And Duties.
Section 88.42 — Improvements By Towns And Cities; Limitation Of Indebtedness.
Section 88.43 — Firebreaks; Clearing Lands.
Section 88.44 — Acquiring Property.
Section 88.45 — Municipalities To Cooperate.
Section 88.46 — Laws Applicable.
Section 88.491 — Expired Contracts.
Section 88.51 — Auxiliary Forests; Tax Rate, Special Taxes.
Section 88.52 — Cutting Timber; Taxation.
Section 88.523 — Auxiliary Forest Contracts; Supplemental Agreements.
Section 88.53 — Disposal After Land Ceases To Be Auxiliary Forest; Rules.
Section 88.642 — Decorative Materials.
Section 88.6435 — Decorative Materials; Buyers.
Section 88.647 — Relation To Existing Laws.
Section 88.648 — Criminal Penalties; Misdemeanor.
Section 88.73 — Administration; Delegated Powers And Duties.
Section 88.75 — Violations; Penalties.
Section 88.77 — Disposition Of Fines And Penalties.
Section 88.79 — State Forest Service To Private Owners.
Section 88.80 — Aspen Recycling Program.