Minnesota § 272.028 - PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES
Full text of Minnesota Minnesota Statutes § 272.028 — PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES, with citation guidance and answers to common questions.
§ 272.028. PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES
A developer of a new or existing wind energy conversion system, as defined under section 272.029, 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 section 272.029. 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 section 272.029 shall be effective for the same duration as the in lieu payments under this section are in effect.
History:
1Sp2001 c 5 art 3 s 22; 2002 c 377 art 4 s 12
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 272.028
What does Minnesota Statutes § 272.028 cover?
Section 272.028 ("PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 272.028?
A common citation format is "Minnesota Statutes § 272.028" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 272.028 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.