1.1 	A bill for an act
1.2 	relating to taxation; property; exempting certain apprenticeship training facilities;
1.3 	amending Minnesota Statutes 2006, section 272.02, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2006, section 272.02, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 85.Apprenticeship training facilities. Property used to operate a state or 
1.8 	federally approved apprenticeship program is exempt.

1.9 	EFFECTIVE DATE. This section is effective retroactively for property taxes 
1.10 	payable in 2006 and thereafter.