HF 3892

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; providing that certain property of nonprofit outdoor
recreation organizations is exempt from taxation; amending Minnesota Statutes
2006, section 272.02, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 272.02, is amended by adding a
subdivision to read:

new text begin Subd. 85. new text end

new text begin Nonprofit outdoor recreation organization property. new text end

new text begin Land owned by a
nonprofit outdoor recreation organization is exempt if it:
new text end

new text begin (1) is not improved with a structure and is maintained in its natural state for use as
outdoor recreational property; and
new text end

new text begin (2) is open to the public for recreational use with no charge.
new text end

new text begin No more than 100 acres of property owned by a single nonprofit outdoor recreation
organization in one county qualifies for the exemption under this subdivision.
new text end

new text begin As used in this subdivision, a "nonprofit outdoor recreation organization" is an
organization that has as its primary purpose to provide free public access to property
maintained in its natural state for outdoor recreational purposes, and that distributes no
profits or dividends or property upon dissolution of the organization to any individual or
for-profit enterprise.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property assessed in 2008, taxes
payable in 2009, and thereafter.
new text end