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SF 1206

as introduced - 88th Legislature (2013 - 2014) Posted on 03/15/2013 09:58am

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

Current Version - as introduced

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A bill for an act
relating to taxation; property; clarifying manufactured homes as dealer inventory;
amending Minnesota Statutes 2012, section 168.012, subdivision 9, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2012, section 168.012, subdivision 9, is amended to read:


Subd. 9.

Manufactured homes and park trailers.

Manufactured homes and park
trailers shall not be taxed as motor vehicles using the public streets and highways and shall
be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
section 273.125, manufactured homes and park trailers shall be taxed as personal property.
The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for
tax exemption shall be inapplicable to manufactured homes and park trailers, except such
manufactured homes as are held by a licensed dealer new text beginor limited dealer new text endand exempted as
inventorynew text begin under subdivision 9anew text end. Travel trailers not conspicuously displaying current
registration plates on the property tax assessment date shall be taxed as manufactured
homes if occupied as human dwelling places.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 2.

Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
to read:


new text begin Subd. 9a. new text end

new text begin Manufactured home as dealer inventory. new text end

new text begin Manufactured homes as
defined in section 327.31, subdivision 6, shall be considered as dealer inventory if the
home is:
new text end

new text begin (1) listed as inventory and held by a licensed or limited dealer;
new text end

new text begin (2) unoccupied and not available for rent;
new text end

new text begin (3) may or may not be permanently connected to utilities when located in a
manufactured park; and
new text end

new text begin (4) may or may not be temporarily connected to utilities when located at a dealer's
sales center.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end