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HF 845

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:42am

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 02/16/2009

Current Version - as introduced

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A bill for an act
 relating to taxation; providing personal property tax exemption for biomass
electrical generation facility; amending Minnesota Statutes 2008, section 272.02,
by adding a subdivision.

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

Section 1.

Minnesota Statutes 2008, section 272.02, is amended by adding a
subdivision to read:


new text begin Subd. 90. new text end

new text begin Biomass electrical generation facility; personal property.
 new text end

new text begin Notwithstanding subdivision 9, paragraph (a), attached machinery and other personal
property which is part of an electrical generation facility that meets the requirements of
this subdivision is exempt. At the time of construction, the facility must:
 new text end

new text begin (1) have a generation capacity of less than 30 megawatts;
 new text end

new text begin (2) be located within a township with a population of less than 7,000;
 new text end

new text begin (3) be located on land within five miles of a distribution substation;
 new text end

new text begin (4) be designed to utilize biomass as a primary fuel source;
 new text end

new text begin (5) be owned by a limited liability company, limited liability partnership or
corporation, any of which must be registered in Minnesota; and
 new text end

new text begin (6) have received by resolution the approval of the governing body of the county,
township, and school board in which the proposed facility is to be located for the
exemption of personal property under this subdivision.
 new text end

new text begin Construction of the facility must be commenced before January 1, 2013. Property
eligible for this exemption does not include electric transmission lines and interconnections
or gas pipelines and interconnections appurtenant to the property or the facility.
new text end

new text begin EFFECTIVE DATE. new text end

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