HF 1129

as introduced - 88th Legislature (2013 - 2014) Posted on 03/04/2013 01:52pm

A bill for an act
relating to taxation; property; modifying the pollution control exemption for
electric generation systems; amending Minnesota Statutes 2012, section 272.02,
subdivision 10.

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

Section 1.

Minnesota Statutes 2012, section 272.02, subdivision 10, is amended to read:

Subd. 10.

Personal property used for pollution control.

new text begin (a) new text end Personal property
used primarily for the abatement and control of air, water, or land pollution is exempt to
the extent that it is so used, and real property is exempt if it is used primarily for abatement
and control of air, water, or land pollution as part of an agricultural operation, as a part
of a centralized treatment and recovery facility operating under a permit issued by the
Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota
Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
treatment facility and for the treatment, recovery, and stabilization of metals, oils,
chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
part of an electric generation system. For purposes of this subdivision, personal property
includes ponderous machinery and equipment used in a business or production activity
that at common law is considered real property.

new text begin (b) new text end Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of
air, water, or land pollution shall file an application with the commissioner of revenue.
The Minnesota Pollution Control Agency shall upon request of the commissioner furnish
information and advice to the commissioner.

new text begin (c) new text end The information and advice furnished by the Minnesota Pollution Control
Agency must include statements as to whether the equipment, device, or real property
meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
Control Agency, and whether the equipment, device, or real property is installed or
operated in accordance with it. On determining that property qualifies for exemption, the
commissioner shall issue an order exempting the property from taxation. The equipment,
device, or real property shall continue to be exempt from taxation as long as the order
issued by the commissioner remains in effect new text begin , except that for attached machinery and
other personal property used as part of an electric generation system, the exemption under
this subdivision applies as follows in paragraphs (d) to (h) new text end .

new text begin (d) For assessment year 2013, the exemption applies to three-fourths of the value
of the personal property.
new text end

new text begin (e) For assessment year 2014, the exemption applies to one-half of the value of the
personal property.
new text end

new text begin (f) For assessment year 2015, the exemption applies to one-fourth of the value
of the personal property.
new text end

new text begin (g) For assessment year 2016, all exemption orders issued by the commissioner for
attached machinery and other personal property used as part of an electric generation
system under this subdivision expire.
new text end

new text begin (h) No new exemption applications shall be accepted, nor exemptions granted, for
attached machinery and other personal property used as part of an electric generation
system after assessment year 2013.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end