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HF 151

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:34am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; extending property tax exemption for apprenticeship training
facilities to land; amending Minnesota Statutes 2008, section 272.02, subdivision
86.

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

Section 1.

Minnesota Statutes 2008, section 272.02, subdivision 86, is amended to read:


Subd. 86.

Apprenticeship training facilities.

All or a portion of a building used
exclusively for a state-approved apprenticeship program through the Department of Labor
and Industry is exempt if (1) it is owned and operated by a nonprofit corporation, (2) the
program participants receive no compensation, and (3) it is located in the Minneapolis
and St. Paul standard metropolitan statistical area as determined by the 2000 federal
census or in a city outside the Minneapolis and St. Paul standard metropolitan statistical
area that has a population of 7,500 or greater according to the most recent federal census.
This exemption deleted text begin does not includedeleted text end new text begin includes thenew text end landnew text begin on which the building is located, not
to exceed one-half acrenew text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2009, for taxes
payable in 2010, and thereafter.
 new text end