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HF 781

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/04/2021 03:11pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14

A bill for an act
relating to taxation; property; exempting community art space property; amending
Minnesota Statutes 2020, section 272.02, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 104. new text end

new text begin Community art space property. new text end

new text begin Real and personal property is exempt if it
is owned and operated by a private, nonprofit organization that is exempt from federal
income taxation under section 501(c)(3) of the Internal Revenue Code and primarily used
as a community art space. For purposes of this subdivision, "community art space" means
a facility offering art studio and gallery space, as well as rooms for public and community
meetings and events, located in a city of the second class in Dakota County with a population
of more than 62,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2021 and thereafter.
new text end