Minnesota Legislature
HF 2976
as introduced - 86th Legislature (2009 - 2010) Posted on 02/15/2010 10:01am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 02/15/2010 |
Current Version - as introduced
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A bill for an act
relating to taxation; property; modifying apprenticeship training facilities
exemption; amending Minnesota Statutes 2009 Supplement, section 272.02,
subdivision 86.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2009 Supplement, section 272.02, subdivision 86,
is amended to read:
Subd. 86.
Apprenticeship training facilities.
All or a portion of a building used
exclusively for a state-approved apprenticeship program through the Department of Labor
and Industry is exempt ifnew text begin :
new text end
(1) it is owned by a nonprofit organization or a nonprofit trust, and operated by a
nonprofit organization or a nonprofit trustdeleted text begin ,deleted text end new text begin ;
new text end
(2) the program participants receive no compensationdeleted text begin ,deleted text end new text begin ;new text end and
(3) it is locatednew text begin :
new text end
new text begin (i)new text end in the Minneapolis and St. Paul standard metropolitan statistical area as
determined by the 2000 federal census deleted text begin ordeleted text end new text begin ;
new text end
new text begin (ii)new text end in a city outside the Minneapolis and St. Paul standard metropolitan statistical
area that has a population of 7,500 or greater according to the most recent federal censusnew text begin ; or
new text end
new text begin (iii) in a township that has a population greater than 2,000 but less than 3,000
determined by the 2000 federal census and the building was previously used by a school
and was exempt for taxes payable in 2010new text end .
Use of the property for advanced skills training of incumbent workers does not
disqualify the property for the exemption under this subdivision. This exemption includes
up to five acres of the land on which the building is located and associated parking areas
on that landnew text begin , except that if the building meets the requirements of clause (3), item (iii),
then the exemption includes up to ten acres of land on which the building is located and
associated parking areas on that landnew text end . If a parking area associated with the facility is
used for the purposes of the facility and for other purposes, a portion of the parking area
shall be exempt in proportion to the square footage of the facility used for purposes of
apprenticeship training.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes payable in 2011
and thereafter.
new text end