HF 2262

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/17/2021 11:14am

A bill for an act
relating to taxation; sales and use; providing an exemption for materials used in
the construction of a boardwalk and related structures in Wayzata; amending
Minnesota Statutes 2020, section 297A.71, subdivision 52.

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

Section 1.

Minnesota Statutes 2020, section 297A.71, subdivision 52, is amended to read:

Subd. 52.

Construction; certain local government facilities.

(a) Materials and supplies
used in and equipment incorporated into the construction, reconstruction, upgrade, expansion,
or remodeling of the following local government owned facilities are exempt:

(1) a new fire station, which includes firefighting, emergency management, public safety
training, and other public safety facilities in the city of Monticello if materials, supplies,
and equipment are purchased after January 31, 2019, and before January 1, 2022;

(2) a new fire station, which includes firefighting and public safety training facilities
and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and
equipment are purchased after June 30, 2018, and before January 1, 2021;

(3) a fire station and police station, including access roads, lighting, sidewalks, and
utility components, on or adjacent to the property on which the fire station or police station
are located that are necessary for safe access to and use of those buildings, in the city of
Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and
before January 1, 2021;

(4) the school building in Independent School District No. 414, Minneota, if materials,
supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;

(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment
are purchased after December 31, 2018, and before January 1, 2021; deleted text begin and
deleted text end

(6) a Dakota County law enforcement collaboration center, also known as the Safety
and Mental Health Alternative Response Training (SMART) Center, if materials, supplies,
and equipment are purchased after June 30, 2019, and before July 1, 2021 deleted text begin . deleted text end new text begin ; and
new text end

new text begin (7) the following projects in Wayzata if materials, supplies, and equipment are purchased
after December 13, 2021, and before January 1, 2025:
new text end

new text begin (i) expansion and remodeling of Depot Park;
new text end

new text begin (ii) construction of community docks for purposes of access from Lake Minnetonka;
new text end

new text begin (iii) construction of a lakeside boardwalk of approximately 1,500 lineal feet;
new text end

new text begin (iv) shoreline restoration, including installation of native plants, trees, and natural habitat;
new text end

new text begin (v) restoration of Section Foreman House, including installation of a learning center to
provide indoor and outdoor classroom and community space; and
new text end

new text begin (vi) construction of Eco Park, including shoreline restoration and marsh and water quality
improvement, a pier extension of the lakeside boardwalk, and creation of eco-living
classrooms.
new text end

(b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.

(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed
$850,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end