2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 290C Sustainable Forest Resource Management Incentive Program
Section 290C.12 DEATH OF CLAIMANT.

290C.12 DEATH OF CLAIMANT.
Within one year after the death of the claimant, the claimant's heir, devisee, or estate must
either:
(1) notify the commissioner of election to terminate enrollment in the sustainable forest
incentive program; or
(2) make an application under this chapter to continue enrollment of the land in the program.
Upon notification under clause (1), the commissioner shall terminate the enrollment
and issue a document releasing the land from the covenant as provided in section 290C.04,
paragraph (c) . Penalties under section 290C.11 shall not apply. If the application under clause (2)
is approved, the land is enrolled in the program without a break. If the commissioner does not
receive notification within one year after the date of death, enrollment in the program shall be
terminated and penalties under section 290C.11 shall not apply.
History: 2003 c 127 art 5 s 42