HF 421

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; extending the 
  1.3             valuation and tax deferment of open space to auto 
  1.4             racing tracks; amending Minnesota Statutes 2002, 
  1.5             section 273.112, subdivision 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 273.112, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [REQUIREMENTS.] Real estate shall be entitled to 
  1.10  valuation and tax deferment under this section only if it is: 
  1.11     (a) actively and exclusively devoted to golf, skiing, lawn 
  1.12  bowling, croquet, auto racing, or archery or firearms range 
  1.13  recreational use or other recreational uses carried on at the 
  1.14  establishment; 
  1.15     (b) five acres in size or more, except in the case of a 
  1.16  lawn bowling or croquet green or an archery or firearms range; 
  1.17     (c)(1) operated by private individuals or, in the case of a 
  1.18  lawn bowling green, or croquet green, or an auto racing track, 
  1.19  by private individuals or corporations, and open to the public; 
  1.20  or 
  1.21     (2) operated by firms or corporations for the benefit of 
  1.22  employees or guests; or 
  1.23     (3) operated by private clubs having a membership of 50 or 
  1.24  more or open to the public, provided that the club does not 
  1.25  discriminate in membership requirements or selection on the 
  2.1   basis of sex or marital status; and 
  2.2      (d) made available for use in the case of real estate 
  2.3   devoted to golf without discrimination on the basis of sex 
  2.4   during the time when the facility is open to use by the public 
  2.5   or by members, except that use for golf may be restricted on the 
  2.6   basis of sex no more frequently than one, or part of one, 
  2.7   weekend each calendar month for each sex and no more than two, 
  2.8   or part of two, weekdays each week for each sex.  
  2.9      If a golf club membership allows use of golf course 
  2.10  facilities by more than one adult per membership, the use must 
  2.11  be equally available to all adults entitled to use of the golf 
  2.12  course under the membership, except that use may be restricted 
  2.13  on the basis of sex as permitted in this section.  Memberships 
  2.14  that permit play during restricted times may be allowed only if 
  2.15  the restricted times apply to all adults using the membership.  
  2.16  A golf club may not offer a membership or golfing privileges to 
  2.17  a spouse of a member that provides greater or less access to the 
  2.18  golf course than is provided to that person's spouse under the 
  2.19  same or a separate membership in that club, except that the 
  2.20  terms of a membership may provide that one spouse may have no 
  2.21  right to use the golf course at any time while the other spouse 
  2.22  may have either limited or unlimited access to the golf course.  
  2.23     A golf club may have or create an individual membership 
  2.24  category which entitles a member for a reduced rate to play 
  2.25  during restricted hours as established by the club.  The club 
  2.26  must have on record a written request by the member for such 
  2.27  membership.  
  2.28     A golf club that has food or beverage facilities or 
  2.29  services must allow equal access to those facilities and 
  2.30  services for both men and women members in all membership 
  2.31  categories at all times.  Nothing in this paragraph shall be 
  2.32  construed to require service or access to facilities to persons 
  2.33  under the age of 21 years or require any act that would violate 
  2.34  law or ordinance regarding sale, consumption, or regulation of 
  2.35  alcoholic beverages. 
  2.36     For purposes of this subdivision and subdivision 7a, 
  3.1   discrimination means a pattern or course of conduct and not 
  3.2   linked to an isolated incident. 
  3.3      [EFFECTIVE DATE.] This section is effective beginning in 
  3.4   assessment year 2003, except that for the 2003 assessment year, 
  3.5   the application for deferment under this section must be filed 
  3.6   with the county assessor in which the property is located within 
  3.7   60 days after final enactment of this act.