as introduced - 88th Legislature (2013 - 2014) Posted on 01/24/2013 01:30pm
Engrossments | ||
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Introduction | Posted on 01/24/2013 |
A bill for an act
relating to taxation; property; exempting certain nonprofit property owned by
an Indian tribe; amending Minnesota Statutes 2012, section 272.02, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 272.02, is amended by adding a
subdivision to read:
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Property located in a city
of the first class that is owned by a federally recognized Indian tribe within the state of
Minnesota and used for tribal purposes is exempt. For purposes of this subdivision, "tribal
purposes" includes tribal government activities, services to members of the tribe, and sales
by or for the benefit of members of the tribe.
new text end
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This section is effective for taxes payable in 2013 and
thereafter.
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