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HF 2234

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:00am

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

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A bill for an act
 relating to taxation; property; leased seasonal-recreational land; amending
Minnesota Statutes 2008, section 272.0213.

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

Section 1.

Minnesota Statutes 2008, section 272.0213, is amended to read:


272.0213 LEASED SEASONAL-RECREATIONAL LAND.

deleted text begin A county board may elect, by resolution, todeleted text end new text begin Qualified lands, as defined in this
section, arenew text end exempt from taxation, includingnew text begin an exemption fromnew text end the tax under section
273.19deleted text begin , qualified landsdeleted text end . "Qualified lands" for purposes of this section means property that:

(1) is owned by a county, city, town, the state, or the federal governments;new text begin and
new text end

(2) is rented by the entity for noncommercial seasonal-recreational or noncommercial
seasonal-recreational residential usedeleted text begin ; anddeleted text end new text begin .
new text end

deleted text begin (3) was rented for the purposes specified in clause (2) and was exempt from taxation
for property taxes payable in 2008.
 deleted text end

new text begin EFFECTIVE DATE. new text end

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