1999 Minnesota Code
Chapters 88 - 91 Forestry
Chapter 88 Division of Lands and Forestry
Section 88.491 Restrictions on new auxiliary forests, extensions of existing contracts.

88.491 Restrictions on new auxiliary forests, extensions of existing contracts.

Subdivision 1. After June 30, 1974, no application for an auxiliary forest contract may be accepted or approved by a county board under section 88.48, and no auxiliary forest contract may be executed by the commissioner of natural resources under section 88.49, subdivision 1. After June 30, 1974, no extension of an auxiliary forest contract may be agreed upon by the commissioner of natural resources or approved by a county board or the executive council under section 88.49, subdivision 2.

Subd. 2. When auxiliary forest contracts expire, or prior to expiration by mutual agreement between the land owner and the appropriate county office, the lands previously covered by an auxiliary forest contract automatically qualify for inclusion in the Tree Growth Tax Law; provided that when such lands are included in the Tree Growth Tax Law prior to expiration of the auxiliary forest contract they will be transferred in accordance with the provisions of section 88.49, subdivision 5. The land owner shall pay taxes in an amount equal to the difference between the amount which would have been paid had the land under contract been subject to the Minnesota Tree Growth Tax Law from the date of the filing of the contract and the amount actually paid under section 88.51, subdivisions 1 and 2.

HIST: 1974 c 411 s 1,2