HF 2681

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; exempting certain 
  1.3             property that is low in market value; amending 
  1.4             Minnesota Statutes 1998, section 273.125, subdivision 
  1.5             8. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 273.125, 
  1.8   subdivision 8, is amended to read: 
  1.9      Subd. 8.  [MANUFACTURED HOMES; SECTIONAL STRUCTURES.] (a) 
  1.10  In this section, "manufactured home" means a structure 
  1.11  transportable in one or more sections, which is built on a 
  1.12  permanent chassis, and designed to be used as a dwelling with or 
  1.13  without a permanent foundation when connected to the required 
  1.14  utilities, and contains the plumbing, heating, air conditioning, 
  1.15  and electrical systems in it.  Manufactured home includes any 
  1.16  accessory structure that is an addition or supplement to the 
  1.17  manufactured home and, when installed, becomes a part of the 
  1.18  manufactured home.  
  1.19     (b) A manufactured home that meets each of the following 
  1.20  criteria must be valued and assessed as an improvement to real 
  1.21  property, the appropriate real property classification applies, 
  1.22  and the valuation is subject to review and the taxes payable in 
  1.23  the manner provided for real property:  
  1.24     (1) the owner of the unit holds title to the land on which 
  1.25  it is situated; 
  2.1      (2) the unit is affixed to the land by a permanent 
  2.2   foundation or is installed at its location in accordance with 
  2.3   the Manufactured Home Building Code in sections 327.31 to 
  2.4   327.34, and rules adopted under those sections, or is affixed to 
  2.5   the land like other real property in the taxing district; and 
  2.6      (3) the unit is connected to public utilities, has a well 
  2.7   and septic tank system, or is serviced by water and sewer 
  2.8   facilities comparable to other real property in the taxing 
  2.9   district.  
  2.10     (c) A manufactured home that meets each of the following 
  2.11  criteria must be assessed at the rate provided by the 
  2.12  appropriate real property classification but must be treated as 
  2.13  personal property, and the valuation is subject to review and 
  2.14  the taxes payable in the manner provided in this section: 
  2.15     (1) the owner of the unit is a lessee of the land under the 
  2.16  terms of a lease; 
  2.17     (2) the unit is affixed to the land by a permanent 
  2.18  foundation or is installed at its location in accordance with 
  2.19  the Manufactured Home Building Code contained in sections 327.31 
  2.20  to 327.34, and the rules adopted under those sections, or is 
  2.21  affixed to the land like other real property in the taxing 
  2.22  district; and 
  2.23     (3) the unit is connected to public utilities, has a well 
  2.24  and septic tank system, or is serviced by water and sewer 
  2.25  facilities comparable to other real property in the taxing 
  2.26  district.  
  2.27     (d) Sectional structures must be valued and assessed as an 
  2.28  improvement to real property if the owner of the structure holds 
  2.29  title to the land on which it is located or is a qualifying 
  2.30  lessee of the land under section 273.19.  In this paragraph 
  2.31  "sectional structure" means a building or structural unit that 
  2.32  has been in whole or substantial part manufactured or 
  2.33  constructed at an off-site location to be wholly or partially 
  2.34  assembled on-site alone or with other units and attached to a 
  2.35  permanent foundation.  
  2.36     (e) The commissioner of revenue may adopt rules under the 
  3.1   Administrative Procedure Act to establish additional criteria 
  3.2   for the classification of manufactured homes and sectional 
  3.3   structures under this subdivision. 
  3.4      (f) A storage shed, deck, or similar improvement which has 
  3.5   an estimated market value of more than $1,000 and is constructed 
  3.6   on property that is leased or rented as a site for a 
  3.7   manufactured home, sectional structure, park trailer, or travel 
  3.8   trailer is taxable as provided in this section.  The property is 
  3.9   taxable as personal property to the lessee of the site if it is 
  3.10  not owned by the owner of the site.  The property is taxable as 
  3.11  real estate if it is owned by the owner of the site.  As a 
  3.12  condition of permitting the owner of the manufactured home, 
  3.13  sectional structure, park trailer, or travel trailer to 
  3.14  construct improvements on the leased or rented site, the owner 
  3.15  of the site must obtain the permanent home address of the lessee 
  3.16  or user of the site.  The site owner must provide the name and 
  3.17  address to the assessor upon request. 
  3.18     Sec. 2.  [EFFECTIVE DATE.] 
  3.19     Section 1 is effective for the 2000 assessment, for taxes 
  3.20  payable in 2001, and thereafter.