Tax compliance requirements removed for counties.

This bill exempts certain Minnesota counties from complying with specific state mandates if meeting those requirements would cost more than a set percentage of their average tax levy or if their per capita tax base falls below $1,500. Counties seeking this exemption must annually apply to the commissioner of revenue by June 1, who then certifies eligibility by August 1 and notifies relevant oversight agencies. The exemption does not apply to laws governing financial audits or those directly affecting resident safety and health. The bill amends Minnesota Statutes chapter 275 and becomes effective the day after final enactment.