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HF 539

1st Engrossment - 87th Legislature (2011 - 2012)

Posted on 03/12/2012 03:40 p.m.

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to agriculture; horses; clarifying that agricultural pursuit is not
determinative for property tax classification; defining agricultural operation;
amending Minnesota Statutes 2010, section 17.459, subdivision 2; proposing
coding for new law in Minnesota Statutes, chapter 17; repealing Minnesota
Statutes 2010, section 17.459, subdivision 3.

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

Section 1.

new text begin [17.345] NOT DETERMINATIVE FOR PROPERTY
CLASSIFICATION.
 new text end

new text begin Participating in an agricultural pursuit identified in this chapter is not determinative
for the classification of property under chapter 273.
 new text end

Sec. 2.

Minnesota Statutes 2010, section 17.459, subdivision 2, is amended to read:


Subd. 2.

Agricultural pursuit.

Raising horses and other equines is agricultural
production and an agricultural pursuit.new text begin A horse breeding farm, horse training farm, horse
boarding farm, or a farm combining those purposes is an agricultural operation.
new text end

Sec. 3. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2010, section 17.459, subdivision 3, new text end new text begin is repealed.
 new text end