1.1 	A bill for an act
1.2 	relating to agriculture; horses; clarifying that agricultural pursuit is not 
1.3 	determinative for property tax classification; defining agricultural operation;
1.4 	amending Minnesota Statutes 2010, section 17.459, subdivision 2; proposing 
1.5 	coding for new law in Minnesota Statutes, chapter 17; repealing Minnesota 
1.6 	Statutes 2010, section 17.459, subdivision 3.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. [17.345] NOT DETERMINATIVE FOR PROPERTY 
1.9 	CLASSIFICATION.
1.10 	Participating in an agricultural pursuit identified in this chapter is not determinative 
1.11 	for the classification of property under chapter 273.

1.12 	Sec. 2. Minnesota Statutes 2010, section 17.459, subdivision 2, is amended to read:
1.13 		Subd. 2.Agricultural pursuit. Raising horses and other equines is agricultural 
1.14 	production and an agricultural pursuit. A horse breeding farm, horse training farm, horse 
1.15 	boarding farm, or a farm combining those purposes is an agricultural operation.

1.16 	Sec. 3.  REPEALER.
 1.17 	Minnesota Statutes 2010, section 17.459, subdivision 3, is repealed.