1.1                          A bill for an act 
  1.2             relating to taxation; extending the construction date 
  1.3             requirement applicable to a property tax exemption for 
  1.4             a biomass electric generation facility; extending the 
  1.5             duration of a sales tax exemption on construction 
  1.6             materials for a biomass electric generation facility; 
  1.7             amending Minnesota Statutes 2002, section 272.02, 
  1.8             subdivision 47; Laws 2001, First Special Session 
  1.9             chapter 5, article 12, section 67. 
  1.10  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.11     Section 1.  Minnesota Statutes 2002, section 272.02, 
  1.12  subdivision 47, is amended to read: 
  1.13     Subd. 47.  [POULTRY LITTER BIOMASS GENERATION FACILITY; 
  1.14  PERSONAL PROPERTY.] Notwithstanding subdivision 9, clause (a), 
  1.15  attached machinery and other personal property which is part of 
  1.16  an electrical generating facility that meets the requirements of 
  1.17  this subdivision is exempt.  At the time of construction, the 
  1.18  facility must: 
  1.19     (1) be designed to utilize poultry litter as a primary fuel 
  1.20  source; and 
  1.21     (2) be constructed for the purpose of generating power at 
  1.22  the facility that will be sold pursuant to a contract approved 
  1.23  by the public utilities commission in accordance with the 
  1.24  biomass mandate imposed under section 216B.2424. 
  1.25     Construction of the facility must be commenced after 
  1.26  January 1, 2000 2003, and before December 31, 2002 2003.  
  1.27  Property eligible for this exemption does not include electric 
  2.1   transmission lines and interconnections or gas pipelines and 
  2.2   interconnections appurtenant to the property or the facility. 
  2.3      <b>[EFFECTIVE DATE.]</b> This section is effective for taxes 
  2.4   levied in 2004, payable in 2005, and thereafter. 
  2.5      Sec. 2.  Laws 2001, First Special Session chapter 5, 
  2.6   article 12, section 67, the effective date, is amended to read: 
  2.7      <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  2.8   and sales made after June 30, 2001, and before January 1, 2003 
  2.9   July 1, 2005. 
  2.10     <b>[EFFECTIVE DATE.]</b> This section is effective the day 
  2.11  following final enactment.