HF 3806

as introduced - 89th Legislature (2015 - 2016) Posted on 05/02/2016 09:35am

A bill for an act
relating to stadiums; providing for a Major League Soccer stadium in St. Paul;
providing certain tax exemptions; amending Minnesota Statutes 2014, section
297A.71, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 49. new text end

new text begin Building materials; Major League Soccer stadium. new text end

new text begin Materials and
supplies used or consumed in, and equipment incorporated into, the construction of a
Major League Soccer stadium and related infrastructure constructed in the city of St. Paul
are exempt. This subdivision expires one year after the date that the first Major League
Soccer game is played in the stadium.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
the day following final enactment.
new text end

Sec. 2. new text begin SOCCER STADIUM PROPERTY TAX EXEMPTION; SPECIAL
ASSESSMENT.
new text end

new text begin Any real or personal property acquired, owned, leased, controlled, used, or occupied
by the city of St. Paul for the primary purpose of providing a stadium for a Major League
Soccer team is declared to be acquired, owned, leased, controlled, used, and occupied for
public, governmental, and municipal purposes, and is exempt from ad valorem taxation by
the state or any political subdivision of the state, provided that the properties are subject to
special assessments levied by a political subdivision for a local improvement in amounts
proportionate to and not exceeding the special benefit received by the properties from the
improvement. In determining the special benefit received by the properties, no possible
use of any of the properties in any manner different from their intended use for providing a
Major League Soccer stadium at the time may be considered. Notwithstanding Minnesota
Statutes, section 272.01, subdivision 2, or 273.19, real or personal property subject to a
lease or use agreement between the city and another person for uses related to the purposes
of the operation of the stadium and related parking facilities is exempt from taxation
regardless of the length of the lease or use agreement. This section, insofar as it provides
an exemption or special treatment, does not apply to any real property that is leased for
residential, business, or commercial development or other purposes different from those
necessary to the provision and operation of the stadium.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon approval by the St. Paul City
Council and compliance with Minnesota Statutes, section 645.021.
new text end