as introduced - 91st Legislature (2019 - 2020) Posted on 02/07/2019 02:07pm
A bill for an act
relating to taxation; property; abating property taxes on certain natural gas pipelines;
amending Minnesota Statutes 2018, section 275.025, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 275.025, is amended by adding a subdivision
to read:
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(a) The county must abate the state general levy on
personal property that is part of an intrastate natural gas transportation or distribution pipeline
system if:
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(1) construction of the pipeline system commenced after January 1, 2018; and
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(2) the pipeline system provides service to an area:
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(i) outside the seven-county metropolitan area, as defined in section 473.121, subdivision
4; and
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(ii) in which the majority of households or businesses lacked access to natural gas
distribution systems as of January 1, 2018.
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(b) In the first year that a taxpayer seeks an abatement under this subdivision, the taxpayer
must file an application with the commissioner of revenue by March 1 of the assessment
year on a form prescribed by the commissioner.
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(c) The commissioner of revenue must notify any affected county in the first year that
a pipeline system becomes eligible for an abatement under this subdivision.
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(d) The abatement under this subdivision applies for a period not to exceed 12 years,
provided that once a property no longer qualifies, it may not subsequently qualify for an
abatement under this subdivision.
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This section is effective beginning with taxes payable in 2021.
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