HF 739

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:41am

A bill for an act
relating to taxation; property; exemption for pollution control equipment;
amending Minnesota Statutes 2008, section 272.02, subdivision 10.

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

Section 1.

Minnesota Statutes 2008, section 272.02, subdivision 10, is amended to read:

Subd. 10.

Personal property used for pollution control.

new text begin (a) new text end Personal property
used primarily for the abatement and control of air, water, or land pollution is exempt
to the extent that it is so used, and real property is exempt if it is used primarily for
abatement and control of air, water, or land pollution as part of an agricultural operation,
as a part of a centralized treatment and recovery facility operating under a permit
issued by the Minnesota Pollution Control Agency pursuant to chapters 115 and 116
and Minnesota Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a
wastewater treatment facility and for the treatment, recovery, and stabilization of metals,
oils, chemicals, water, sludges, or inorganic materials from hazardous industrial wastes,
or as part of an electric generation system. For purposes of this subdivision, personal
property includes ponderous machinery and equipment used in a business or production
activity that at common law is considered real property. new text begin Property that is part of an electric
generation system is exempt under this section only if:
new text end

new text begin (1) on or before December 31, 2009, erection, construction, or installation of the
property is completed and the property is placed in service; and
new text end

new text begin (2) an application is filed under paragraph (b) on or before June 30, 2010.
new text end

new text begin (b) new text end Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of
air, water, or land pollution shall file an application with the commissioner of revenue.
The Minnesota Pollution Control Agency shall upon request of the commissioner furnish
information and advice to the commissioner.

The information and advice furnished by the Minnesota Pollution Control Agency
must include statements as to whether the equipment, device, or real property meets
a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution Control
Agency, and whether the equipment, device, or real property is installed or operated
in accordance with it. On determining that property qualifies for exemption, the
commissioner shall issue an order exempting the property from taxation. The equipment,
device, or real property shall continue to be exempt from taxation as long as the order
issued by the commissioner remains in effect.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end