HomeMy WebLinkAbout4.a. Lance Johnson Mining Taxes CITY OF ROSEMOUNT
EXECUTIVE SUMMARY FOR ACTION
CITY COLJNCIL MEETING DATE: August 17, 1999
AGENDA ITEM: Lance Johnson Mining Tax AGENDA SECTION:
Public Comment Response
PREPARED BY: Dan Rogness, Community Development Director AGEN '-
�� �; �
ATTACHMENTS: State Statute and Other Tax Information APPROVED BY��
l
City staff has contacted Dakota County concerning the status of gravel mining taxes for the Lance Johnson mining area
near Rich Valley Boulevard. Mr. Charles Koehnen, 12255 Rich Valley Blvd.,provided the city annual summazies of
gravel t�es paid for each community(provided by the County)and a list of"amounts paid to Rumpca",which has been
an operator in past years at the Johnson mine. StafPs conclusions to this matter are as follows:
1. General reporting records appear to indicate that three operators have submitted the county's"Aggregate
Removal Tax Reporting Form"since 1995. Murlowski and Frattalone removed material in the 4th quarter of
1997 and Shafer during the 4th quarter of 1998. However a more detailed search by the county may provide
additional verification.
2. Based upon Section 298.75,Aggregate Material Tax,of Minnesota State Statutes,operators are the responsible
party to pay the gravel tax without any involvement of the property owner(unless iYs an owner/operator). The
volume of gravel is provided to the county under an"honor"system without any monitoring by a public agency.
The county auditor has the responsibility of estimating the amount of tax due, however, if a quarterly report has
not been submitted or the report is erroneous. A penalty provision is also identified in Subd. 5 of this statute.
3. The information provided by Mr. Koehnen about the gravel material removed by Rumpca is too vague to know
whether that is accurate information, let alone know whether it applies only to the Johnson property.
4. The aggregate mining tax system is the responsibility of the county rather than the city. However,the 1999
Mineral Extraction Permit for Lance Johnson(executed on 3/30/99) includes a condition that the property owner
provide verification of the gravel ta�c being paid in full. Although not specified in this condition, it appears that
the verification would apply only to the previous year.
If the council wishes to pursue this further,staff recommends that a letter be sent from the city to the county auditor
asking for their evaluation and response to the suspected non-payment of gravel taxes by operators in the Lance Johnson
mine. Otherwise,staff will follow-up with the condition as stated in the 1999 permit with Mr.Johnson.
RECOMMENDED ACTION: For Discussion Only.
COUNCIL ACTION:
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�aa �as occuPaTTov T.�s 29s.7s,
:a1 subdivisions,that may _ (c)The results of any analyses of inetallurgical tests or samples taken in connection.with
exploration;. : . . �, ,
of a taxing district there (d)The ultimate pit layout and the supporting cross sections;and :
�t,these authorities may � - ,. (e)Any other data which the commissioner of revenue may deternune to be relevant to
:ity to petition the county che deternunation of the location,nature,extent,quality or quantity of unmined ores of said
�value thereof by drilling minerals..'I'he commissioner of revenue may.compel submission_of the data.The,couzt ad-
2�xploration methods,in ministrator of any court qf record,upon demand of the commissioner,shall issue:a subpo.ena
�zner its future economic for the production of any data before the commissioner.Disobedience�of subpoenas issued
under this section shall be punished by the district court of the district in which the subpoena
�n ore is believed to be is issued as for a contempt of the district court. " ' �'
:. �the county assessor to Subd.2.Use of date.Notwithstanding any othec law.to the contrary,the commissioner
�h land,the counry attor- of revenue may use any data filed pursuant to subdivision 1 and any similar data otherwise
:er chapter 117,for the obtained to the extent and in the manner the commissiorier deems necessary to project the
:he county assessor to future availability,value, and utilization of the metallic mineral resources of this state:In
:uned iron ore. makin�such projections the commissioner of revenue may consult with,and provide data as
�serves of iron ore and deemed appropriate to,the commissionei of natural resources.
'ailed to locate any re-' Subd.3.Penalties.Any owner or lessee of mineral rights who fails,nealects or refuses
�notify the county attor- to make any filing required by this section is guilty of a gross misdemeanor. � ' � .
�st the district court to Subd.4.Confidential nature of information.The data filed pursuant to subdivision 1
shall be considered confidential for three years from the date it is filed with the commission-
°s to the property which er.Nothina herein contained shall be construed to prohibit the commissioner from disclosing
,ources and rehabilita- informauon or'publishing statistics so classified as not to disclose the identity of particular
:�.22.The iron ran;e re- data. .
of the amounts thus ex- NotwithstandinQ the other provisions of this subdivision,the commissioner may fur-
:the proportion that each nish any information supplied under this section to the commissioner of natural resources,
:al levy on such property. the commissioner of trade and economic devetopment,or a county assessor.Any person vio-
.rehabilitation board in the latinQ the provisions of this section shall be guilty of a b oss misdemeanor. "
'�nbursement as provided History: 1977 c 423 art 10 s 29; 1978 c 767 s 36; 1981 c 356 s 193; 1983 c 289 s
payments required to be 11�subd 1; 1986 c�4; ISp1986 c 3 art 1 s 82; 1987 c 312 art 1 s 26 si�bd 2; 1992 c 464
:1aw.Thereafter the audi- an 1 s�6; 1998 c 389 art 10 s 21
:a s u r y in accordance with 29851 [Re pealed, 1987 c 268 art 9 s 43] . _ �.
�bilitation board. 29g,�2 [Repealed, 1987 c 268 art 9 s 43] '.
�Ze boundary waters canoe � � �
29853[Repealed, 1987 c 268 art 9 s 43] .
298.�4[Repealed, 1987 c 268 art 9 s 43]
VENUE OF UNMINED 298.��[Repealed, 1987 c 268 art 9 s 43]
298.61 [Repealed, 1987 c 268 art 9 s 43]
id iron ore previously unre-' 298.62[Repealed, 1987 c 268 art 9 s 43]
:a�n to the commissioner of 298.63[Repealed, 1987 c 268 art 9 s 43]
� 298.64[Repealed, 1987 c 268 art 9 s 43] '
� 298.6�[Repealed, 1987 c 268 art 9 s:43]
•tiG REQUIREMENTS3 �
298.66[Repealed, 1937 c_68 art 9 s 43]
a�ner or lessee of mineral , , 298.67[Repealed, 1987 c 268 art 9 s 43] ,
mining of taconite,semi- d '= AGGREGATE MATERIAL TAX � -
�ue all data of the follow-
:=ssee which was acquired r ��
298.75 AGGREGATE MATERIAL REMOVAL;PRODUCTION TAX.
�r and extent of exploration -� �„ Subdivision 1.Definitions.Except as may otherwise be provided,the following words,
. • . � "" when used in this section,shall have the meanings herein ascribed to xhem.
�:.in�erals encountered dunng � (1)"Aggregate material"shall mean nonmetallic natural mineral a�gregate including,
, � � but not 1'united to sand,silica sand,gravel,building stone,crushed rock,limestone;and gran-
:�"
`�:::.
r; .
�
746 'g'': 747
� 298.75 OCCCTPATION TAIff�'.S T
�{ � Subd.5.Failure tc
!& ite:Aggregate material shall not include dimension stone and dimension granite.AQgregate each of the first 30 day�
! '� material must be measured or weighed after it has been extracted from the pit,quarry,or de- � for which the report an
�� � posit. � ` vided in subdivision 4,
s ; �� (2}"P e r s o n" s h a l l m e a n a n y i n d ividual,firm,partnership,corporation,organization, .,�.. �e o perator or importe
'� a � trustee,association,or other entity. �= division shall be co llec
��-
k „I.�; (3)"O perator"shall mean any person engaged in the business of removing a�gregate �. �e report nor a statem
, . , from t he d a t e w h e n th
material from the surface or subsurface of tHe soil,for the purpose o f sa le,e i t h e r d i r e c t l y or ��. ouilty of a m
. �'t i ndirectl y,thi'ou gh the use of the ago egate inaterial in a mazketable product or ser�;ice. �,�: report is b
(4)``Extraction site"shall mean a pit,quarry,or dep o s i t c o n t a i n i n a a�g r eD a t e m a t e ri a l � S u b d.6.I t i s a m i
� ; and an y contiguous property to the pit,quarry,or deposit which is used by the operator for ;��= hom a pit,quany,or d
� �� �, stockpiling the aggregate material. ' due un der this section
� ! " (5)"Importer" shall mean any person who buys aggregate material produced from a �4; have been filed pursu
� ' county not listed in pazagraph(6)or another state and causes the ag�e�ate material to be �
It is a misdemear
� ! imported into a county in this state which imposes a tax on ag�re�ate material. �, false report with inter
� p (6) "County" shall mean the counties of Pope, Steams, Benton, Sherburne, Carver, ,���°�,-, �.easury and cred ed
� ' : Scott,Dakota,Le Sueur,Kittson,Marshall,Pennington,Red Lake,Polk,Norman,:�lahno-
'' Cla y,Becker,Carlton,St.Louis,Rock,Murray,Wilkin,Big Stone,Sibley,Hennepin, �� (a) Sixty percer
� men,
7 Washington,Chisago,and Ramsey. �� nance,cons t r uction�
i ; ' Subd.2.A county shall impose upon every importer and operator a production tax equal �� (b)Thirty pe��
! i ' to ten cents per cubic yard or seven cents per ton of aggregate material removed except that �� county board and to t?
l � ' the county board may decide not to impose this tax if it detemunes that in the previous year _R�� �e county board,to t
I operators removed less than 20,000 tons or 14,000 cubic yards of aQaregate material from highways and bridgf
that county.The tax shall be imposed on aggregate material produced in the county when the � (c)Ten percent
II aggregate material is transported from the extraction site or sold.��hen aggregate material is � the restoration of ab�
! i stored in a stockpile within the state of Minnesota and a public highw�ay,road or street is not lands within the co�
� I used for transporting the aggregate material,the tax shall be imposed either when the aggre- + If there are no�
; � gate material is sold,or when it is transported from the stockpile site,or when it is used from `A l�ds within the co�
i ! the stockpile,whichever occurs first.The tax shall be imposed on an importer when the ag- `�' bridge fund for exp�
i gregate material is imported into the county that imposes the tax. highways and bridg
} '' If the aggregate material is transported directly from the extracrion site to a waterway, ' Subd.8.The c
, railway,or another mode of transportation other than a highway,road or street,the tax im- .r ing computer recor
� posed by this section shall be apportioned equally between the county where the aQQregate but is not limited tc
� � matenal is extracted and the county to which the aggregate material is ori�inally transported. access at all reason�
If that destination is not located in Minnesota,then the county where the aggre�ate material � or operator's collec
{ was extracted shall receive all of the proceeds of the tax. . . - ensure that all a�a
; � the county.The rec
�� Subd.3.By the 14th day following the last day of each calendty quarter,every Q��aa e
� � or importer shall make and file with the county auditor of the coun in which the a„D g i years.
material is removed or imported,a correct report under oath,in such form and containing � �story• 198
such information as the auditor shall require relative to the quantit}�of aggre=ate material '�. 1983 c 342 an 14
� f removed or imported during the preceding calendar quarter.The report shall be accompanied `�¢; 264 art 16 s I5; 1'
; , � � by a remittance of the amount of tax due. xf'
j,F If any of the proceeds of the tax is to be apportioned as provided in subdivision 2,the "� 298.76[Repealed
t - operator or importer shall also include on the re ort an relevant information conceming the '�,-
amount of aggregate material uansported,the tax and he county of destination.The county �'Y,
� � auditor shall norify the county treasurer of the amount of such tax and the counry to which it is �,
� . . -
�',`, due.The county treasurer shall remit the tax to the appropriate county within 30 days. ,�
Subd.4.If the county auditor has not received the report by the 15th day after the last
� ` day of each calendar quarter from the operator or importer as required by subdivision 3 or has �=
�:-- received an erroneous report,the county auditor shall esumate the amount of tax due and --�.
� notify the operator or importer by registered mail of the amount of tax so estimated within the .� _.
�, next 14 days.An operator or importer may,withie�3u0ri d to be duee fileein the office of the ��:
?;- ' tice�and upon payment of the amount of tax det '
�` i county auditor a wntten statement of objections to the amount of taxes deternuned�tf bha ter
The statement of objections shall be deemed to be a petition within the meanin� P
�. � ' 27g;and shall be governed by sections 278.02 to 278.13.
�;: � .
''� ��
J :�5-�.`k
�,
746 -� '> 747 OCCIJPATION TAXES : 298.75
���`
��.
�nsion ranite.A �
g ggregate Subd.5.Failure to file the report and submit payment shall result in a penalty of$5 for
r::,
�m the pit,quany,or de- each of the first 30 days,beDinnin�on the 15th day after the last day of each calendar quarter,
for which the report and payment is due and no statement of objection has been filed as pro-
-poration,organization, vided in subdivision 4,and a penalry of�10 for each subsequent day shall be assessed aaainst
� , the operator or importer who is required to file the report.The penalties 3r�poseti by this sub-
af removing aggregate division shall be collected as part of the tax and credited to the county revenue fund.If neither
:sale,either directly or the report nor a statement of objection has been filed after more than 60 days have elapsed
e�roduct or service. ' from the date when the notice was sent,the operator or importer who is required to file the
:�ing aggregate material report is guilty of a misdemeanor.
ased by the operator for Subd.6.It is a misdemeanor for any operator or importer to remove aggregate material
from a pit,quarry,or deposit or for any importer to import aggregate material unless all taxes
�aterial produced from a due under this section for the previous reporting period have been paid or objections thereto
have been filed pursuant tp subdi�-ision 4.
;aregate material to be It is a misdemeanor for the operator or importer who is required to file a report to file a
=material. ' false report with intent to evade the tax.
�n, Sherburne, Carver, Subd.7.All money collected as taxes under this section shall be deposited in the counry
?olk,Norman,Mahno-
:one,Sibley,Hennepin, treasury and credited as follows,for expenditure by the county board:
(a) Sixty percent to the countp road and bridge fund for expenditure for the mainte-
u production taxequal nance,construcdon and reconstruction of roads,highways and bridges; �
�l removed except that (b)Thirty percent to the road and bridge fund of those towns as determined by..the
:at in the previous year county board and to the general fund or other designated fund of those cities as determined by
a�gregate material from the county board,to be expended for maintenance,construction and reconstruction of roads;
,• highways and bridses;and
..in the county when the �
.en aggregate material is (c)Ten percent to a special resen•e fund which is hereby established,for expenditure for
way,road or street is not the restoration of abandoned pits,quarries,or deposits located upon public and tax forfeited
j either when the aggre- lands within the county. .._
or when it is used from If there are no abandoned pits,quames or deposits located upon public or tax forfeited
�importer when the ag- lands within the county, this portion of the tax shall be deposited in the county ioad and
bridQe fund for expenditure for the maintenance,construction and reconstruction of roads,
�tion site to a watenvay, highways and bridQes.
:d or street,the tax im- Subd.8.The counry auditor or its duly authorized agent may examine records,includ-
y where the aggreaate in�computer records,maintained by an importer or operator.The term"record"includes, .
�riginally transported. but is not limited to,all accounts of an importer or operator.The county auditor must have
he aggregate material access at all reasonable times to inspect and copy all business records related to an importer's
or operator's collection,transportation,and disposal of aggreaate to the extent necessary to
uarter,every operator ensure that all a=�reeate material production taxes required to be paid have been remitted to
in which the aggregate �z county.The records must be maintained by the importer or operator for no less than six
�t form and containing years.
of aggregate material History: 1980 c 607 art 19 s�;ISp1981 c 1 art 10 s 17-19; 1982 c 523 an 13 s 1;
:shall be accompanied - 1983 c 342 an 14 s 1; 198;t c 6�2 s 1;1986 c 403 s 1,2; 1993 c 375 an 9 s 41,42; 1995 c
. '' 264 an 16 s 15;1996 c 471 an 13 s 1�; 1997 c 231 an 8 s 12-14
in subdivision 2,the - 298J6[Repealed, 1982 c 523 art 13 s 3]
3tionconcerningthe �`�=
tination.The county :
county to which it is
within 30 days. `fi ''
`+th day after the last =
;ubdivision 3 orhas ;" �
runt of tax due and :; ;�
.:�stimated within the
Zte of mailing the na
in the office of the '�'�_.'-
'ernuned to be due r" ;�
;�eaning of chapter ���� -°
, :w;�;r,,�
_�r:;;;
�`-
AMOLTNR'S PAID TO RUMP�A
1993 -
11-29-93 # 4979 $ 6840.00
1994
1-24-94 # 5078 $ 2492.40
6-9-94 # 5263 $ 416.00
7-27-94 # 5393 $ 750.00
10-14-94 # 5631 $ 750.00
1995
2-2-95 # 5853 $ 320.00
5-18-95 ,# 6028 $ 5320.70
6-17-95 # 6094 $ 3689.22
7-26-95 # 6186 $ 4980.48
8-28-95 # 6263 $ 1975.02
10-2-95 # 6320 $ 23196.48
10-25-95 # 6370 $ 50694.60
11-7-95 # 6386 $ 20082.89
11-27-95 # 6420 $ 9571.43
1996
5-13-96 # 6623 $ 3987.00
6-3-96 # 6645 $ 6092.50
9-15-96 # 6796 $ 4418.63
1997
2-2-97 # 6963 $ 600.00
5-20-97 # 7068 $ 963.00
5-26-97 # 7079 $ 2432.80
6-22-97 # 7115 $ 41284.44
7-18-97 # 7151 $ 32506.40
8-22-97 # 7186 $ 27494.70
9-16-97 # 7218 $ 35004.64
10-28-97 # 7257 $ 8431.51
11-20-97 # 7283 $ 1487.88
12-8-97 # 7303 $ 7871.27
1998
2-2-98 # 7363 $ 5361.75
2-6-98 # 7365 $ 70950.50
3-25-98 # 7415 $ 3102.50
8-10-98 � 7534 $ 382.50
12-14-98 # 7633 $ 1717.00
Rumpca Excavating, Inc.
10760 Ideal Avenue South
Cottage Grove, MN 55016
PAID 8-28-95 # 6263
7-5/7-7 12.87 Ton sand $0.70/ton 9. 01
7-5/7-7 12.65 Ton class 5 $2.35/ton 29.73
7-5/7-13 319.03 Ton sand $0.70/ton 223.32
7-10/7-15 377.93 Ton class 5 $2.35/ton 888.14
7-17/7-21 177. 05 Ton sand $0.70/ton 123.94
7-17/7-21 120. 05 Ton class 5 $2.35/ton 282 . 12
7-24/7-28 331.5 Ton sand $0.70/ton 232 . 05
7-24/7-28 79.45 Ton class 5 $2.35/ton 186.71
TOTAL. . .PD 8-28-95 # 6263 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1975. 02