HF 2232

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; property; changing certain requirements relating to the open
space property tax law; amending Minnesota Statutes 2006, section 273.112,
subdivision 3, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 273.112, subdivision 3, is amended to read:

Subd. 3.

Requirements.

Real estate shall be entitled to valuation and tax deferment
under this section only if it is:

(a) actively and deleted text begin exclusively deleted text end new text begin predominately new text end devoted to golf, skiing, lawn bowling,
croquet, polo, new text begin soccer, new text end or archery or firearms range recreational use or other recreational
uses carried on at the establishment new text begin including facilities supporting such recreational uses new text end ;

(b) five acres in size or more, except in the case of a lawn bowling or croquet green
or an archery or firearms range;

(c)(1) operated by private individuals or, in the case of a lawn bowling or croquet
green, by private individuals or corporations, and open to the public; or

(2) operated by firms or corporations for the benefit of employees or guests; or

(3) operated by private clubs having a membership of 50 or more or open to the
public, provided that the club does not discriminate in membership requirements or
selection on the basis of sex or marital status; and

(d) made available for use in the case of real estate devoted to golf without
discrimination on the basis of sex during the time when the facility is open to use by the
public or by members, except that use for golf may be restricted on the basis of sex no
more frequently than one, or part of one, weekend each calendar month for each sex and
no more than two, or part of two, weekdays each week for each sex.

If a golf club membership allows use of golf course facilities by more than one adult
per membership, the use must be equally available to all adults entitled to use of the golf
course under the membership, except that use may be restricted on the basis of sex as
permitted in this section. Memberships that permit play during restricted times may be
allowed only if the restricted times apply to all adults using the membership. A golf club
may not offer a membership or golfing privileges to a spouse of a member that provides
greater or less access to the golf course than is provided to that person's spouse under the
same or a separate membership in that club, except that the terms of a membership may
provide that one spouse may have no right to use the golf course at any time while the
other spouse may have either limited or unlimited access to the golf course.

A golf club may have or create an individual membership category which entitles a
member for a reduced rate to play during restricted hours as established by the club. The
club must have on record a written request by the member for such membership.

A golf club that has food or beverage facilities or services must allow equal access
to those facilities and services for both men and women members in all membership
categories at all times. Nothing in this paragraph shall be construed to require service or
access to facilities to persons under the age of 21 years or require any act that would
violate law or ordinance regarding sale, consumption, or regulation of alcoholic beverages.

For purposes of this subdivision and subdivision 7a, discrimination means a pattern
or course of conduct and not linked to an isolated incident.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 273.112, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Definitions. new text end

new text begin For purposes of this section the following phrases have
the meanings given them:
new text end

new text begin (1) "other recreational uses carried on at the establishment" under subdivision 3
includes all the same sports and activities that are generally conducted in public parks or
on school grounds; and
new text end

new text begin (2) "facilities supporting such recreational uses" under subdivision 3 includes all
structures and amenities supporting or necessary for the conduct of the uses described
in subdivision 3, clause (a), including parking. However, "facilities supporting such
recreational uses" does not include permanent, four-season structures, including
clubhouses, that provide food and beverage services, or the parking required under local
zoning ordinances for the clubhouses or excluded structures.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes levied in 2007, payable
in 2008, and thereafter.
new text end