Minnesota Statutes Property Taxes (Ch. 272-289) § 282.38. Forest development funds

Subdivision 1. Development. In any county where the county board by proper resolution sets aside funds for forest development pursuant tosection 282.08, clause (5), item (i), orsection 459.06, subdivision 2, the commissioner of Iron Range resources and rehabilitation, after consultation with the Iron Range Resources and Rehabilitation Board, may upon request of the county board assist said county in carrying out any project for the long range development of its forest resources through matching of funds or otherwise.

Subd. 2. Tax levy.In any county where the county board shall determine that insufficient moneys will be available from tax-forfeited funds to carry out the intentions of this section as set forth in the statutes enumerated in subdivision 1, the county board may levy a tax upon the real and personal property of the county for that purpose, and the proceeds of said levy may be used in the same manner as funds set aside pursuant tosection 282.08, clause (3)(a), andsection 459.06, subdivision 2.

Subd. 3. Not to affect commissioner of Iron Range resources and rehabilitation. Nothing herein shall be construed to limit or abrogate the authority of the commissioner of Iron Range resources and rehabilitation to give temporary assistance to any county in the development of its land use program.