Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290C.08. Annual incentive payment; appropriation

Subdivision 1. Annual payment. An incentive payment for each acre of enrolled land will be made annually to each claimant in the amount determined undersection 290C.07. By September 15 of each year, the commissioner of natural resources must certify to the commissioner the lands eligible for payment. The incentive payment shall be paid by the commissioner on or before October 1 each year based on the certifications due July 1 of that year. Interest at the annual rate determined undersection 270C.40shall be included with any incentive payment not paid by the later of October 1 of the year the certification was due, or 45 days after the completed certification was returned or filed if the commissioner accepts a certification filed after July 1 of the taxes payable year as the resolution of an appeal.

Subd. 2. Appropriation. The amount necessary to make the payments under this section is annually appropriated to the commissioner from the general fund.