Minnesota § 272.028 PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES

Minnesota Statutes

§ 272.028 — PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES

Minnesota § 272.028

PartPROPERTY TAXES

Ch. 272TAXATION, GENERAL PROVISIONS

This text of Minnesota § 272.028 (PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 272.028 (2026).

Text

A developer of a new or existing wind energy conversion system, as defined under section272.029, subdivision 2, may negotiate with the county where the wind energy conversion system is located to establish a payment in lieu of the wind energy production tax imposed under section272.029. The in lieu payment is to provide fees or compensation to the host jurisdictions to maintain public infrastructure and services. A host jurisdiction includes a city or town and the county in which a facility is located. The payment in lieu of the wind energy production tax may be based on production capacity, historical production, or other factors agreed upon by the parties. The payment in lieu of tax agreement must be signed by the parties and filed with the commissioner of revenue and the county recorder

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A developer of a new or existing wind energy conversion system, as defined under section272.029, subdivision 2, may negotiate with the county where the wind energy conversion system is located to establish a payment in lieu of the wind energy production tax imposed under section272.029. The in lieu payment is to provide fees or compensation to the host jurisdictions to maintain public infrastructure and services. A host jurisdiction includes a city or town and the county in which a facility is located. The payment in lieu of the wind energy production tax may be based on production capacity, historical production, or other factors agreed upon by the parties. The payment in lieu of tax agreement must be signed by the parties and filed with the commissioner of revenue and the county recorder. Exemption from the tax under section272.029shall be effective for the same duration as the in lieu payments under this section are in effect.