1.1 	A bill for an act
1.2 	relating to taxation; property tax exemption extension relating to an electric 
1.3 	generation facility;amending Minnesota Statutes 2006, section 272.02, 
1.4 	subdivision 84; Laws 2006, chapter 259, article 3, section 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 272.02, subdivision 84, is amended to read:
1.7 		Subd. 84.Electric generation facility; personal property. Notwithstanding 
1.8 	subdivision 9, clause (a), attached machinery and other personal property which is part 
1.9 	of a 10.3 megawatt run-of-the-river hydroelectric generation facility and that meets the 
1.10 	requirements of this subdivision is exempt. At the time of construction, the facility must:
1.11 	(1) utilize between 12 and 16 turbine generators at a dam site existing on March 
1.12 	31, 1994;
1.13 	(2) be located on land within 3,000 feet of a 13.8 kilovolt distribution substation; and
1.14 	(3) be eligible to receive a renewable energy production incentive payment under 
1.15 	section 216C.41.
1.16 	Construction of the facility must be commenced after April 30, 2006, and before 
1.17 	January 1, 2009 2011. Property eligible for this exemption does not include electric 
1.18 	transmission lines and interconnections or gas pipelines and interconnections appurtenant 
1.19 	to the property or the facility.

1.20 	Sec. 2. Laws 2006, chapter 259, article 3, section 2, the effective date, is amended to 
1.21 	read:

1.22 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.23 	April 30, 2006, and on or before December 31, 2009 2010.