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HF 1927

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:56am

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 03/19/2009

Current Version - as introduced

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A bill for an act
 relating to taxation; property; exempting certain leased seasonal-recreational
land; amending Minnesota Statutes 2008, sections 272.02, by adding a
subdivision; 273.19, subdivision 1; repealing Minnesota Statutes 2008, section
272.0213.

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 Leased seasonal-recreational land. new text end

new text begin Leased seasonal-recreational land is
exempt from taxation if it meets the following requirements:
 new text end

new text begin (1) is owned by a county, city, town, the state, or the federal government; and
 new text end

new text begin (2) is rented by the entity for noncommercial seasonal-recreational or noncommercial
seasonal-recreational residential use.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
 new text end

Sec. 2.

Minnesota Statutes 2008, section 273.19, subdivision 1, is amended to read:


Subdivision 1.

Tax-exempt property; lease.

Except as provided in subdivision 3 or
4, tax-exempt property held under a lease for a term of at least one year, and not taxable
under section 272.01, subdivision 2, or under a contract for the purchase thereof, shall be
considered, for all purposes of taxation, as the property of the person holding it. In this
subdivision, "tax-exempt property" means property owned by the United States, the state,
a school, or any religious, scientific, or benevolent society or institution, incorporated or
unincorporated, or any corporation whose property is not taxed in the same manner as
other property. This subdivision does not apply to property exempt from taxation under
section 272.01, subdivision 2, paragraph (b), clauses (2), (3), and (4), or to property
exempt from taxation under section deleted text begin 272.0213deleted text end new text begin 272.02, subdivision 90new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
 new text end

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

new text begin Minnesota Statutes 2008, section 272.0213, new text end new text begin is repealed.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
 new text end