1.1 	A bill for an act
1.2 	relating to taxation; property; leased seasonal-recreational land;amending 
1.3 	Minnesota Statutes 2008, section 272.0213.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2008, section 272.0213, is amended to read:
1.6 	272.0213 LEASED SEASONAL-RECREATIONAL LAND.
1.7 	A county board may elect, by resolution, to Qualified lands, as defined in this 
1.8 	section, are exempt from taxation, including an exemption from the tax under section 
1.9 	273.19, qualified lands. "Qualified lands" for purposes of this section means property that:
1.10 	(1) is owned by a county, city, town, the state, or the federal governments; and
1.11 	(2) is rented by the entity for noncommercial seasonal-recreational or noncommercial 
1.12 	seasonal-recreational residential use; and.
1.13 	(3) was rented for the purposes specified in clause (2) and was exempt from taxation 
1.14 	for property taxes payable in 2008.

1.15 	EFFECTIVE DATE. This section is effective for taxes payable in 2010 and 
1.16 	thereafter.