2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.46 EXPLORATORY DRILLING FOR IRON ORE.

298.46 EXPLORATORY DRILLING FOR IRON ORE.
Subdivision 1. Public policy. It is hereby declared to be in the public interest of this state as
a whole, and in particular with respect to counties or other political subdivisions, to encourage the
location of all deposits of iron ore hitherto unknown to such political subdivisions, that may be
susceptible of economic exploitation.
Subd. 2. Unmined iron ore; valuation petition. When in the opinion of the duly constituted
authorities of a taxing district there are in existence reserves of unmined iron ore located in such
district, these authorities may petition the Iron Range Resources and Rehabilitation Board for
authority to petition the county assessor to verify the existence of such reserves and to ascertain
the value thereof by drilling in a manner consistent with established engineering and geological
exploration methods, in order that such taxing district may be able to forecast in a proper manner
its future economic and fiscal potentials.
Subd. 3. Refusal to permit valuation; easement. If the fee owner of the land on which the
unmined iron ore is believed to be located, or the owner of a mineral interest therein, refuses to
permit the county assessor to ascertain the value of unmined iron ore believed to be located on
such land, the county attorney, acting in the name of the county may institute proceedings under
chapter 117, for the express purpose of being granted an easement which would permit the county
assessor to verify whether or not such land does, in fact, contain reserves of unmined iron ore.
Subd. 4. Discharge of easement. When the county assessor has verified the existence of
reserves of iron ore and has ascertained the value of such reserves, or in the alternative has failed
to locate any reserves susceptible of being economically exploited, the assessor shall notify the
county attorney, and the county attorney shall then, by appropriate means, request the district
court to discharge the easement secured for the purpose stated above.
Subd. 5. Payment of costs; reimbursement. The cost of such exploration or drilling plus
any damages to the property which may be assessed by the district court shall be paid by the Iron
Range Resources and Rehabilitation Board from amounts appropriated to that board under section
298.22. The Iron Range Resources and Rehabilitation Board shall be reimbursed for one-half
of the amounts thus expended. Such reimbursement shall be made by the taxing districts in the
proportion that each such taxing district's levy on the property involved bears to the total levy on
such property. Such reimbursement shall be made to the Iron Range Resources and Rehabilitation
Board in the manner provided by section 298.221.
Subd. 6. Refusal to reimburse; reduction of other payments. If any taxing district refuses
to pay its share of the reimbursement as provided in subdivision 5, the county auditor is hereby
authorized to reduce payments required to be made by the county to such taxing district under
other provisions of law. Thereafter the auditor shall draw a warrant, which shall be deposited with
the state treasury in accordance with section 298.221, to the credit of the Iron Range Resources
and Rehabilitation Board.
Subd. 7. Area of application. The provisions of this section shall not apply in the Boundary
Waters Canoe Area.
History: 1974 c 365 s 1; 1975 c 271 s 6; 1986 c 444