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SF 1465

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf

Current Version - as introduced

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A bill for an act
 relating to taxation; extending the construction date
requirement applicable to a property tax exemption for
a biomass electric generation facility; extending the
duration of a sales tax exemption on construction
materials for a biomass electric generation facility;
amending Minnesota Statutes 2004, section 272.02,
subdivision 47; Laws 2001, First Special Session
chapter 5, article 12, section 67.

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

Section 1.

Minnesota Statutes 2004, section 272.02,
subdivision 47, is amended to read:


Subd. 47.

Poultry litter biomass generation facility;
personal property.

Notwithstanding subdivision 9, clause (a),
attached machinery and other personal property which is part of
an electrical generating facility that meets the requirements of
this subdivision is exempt. At the time of construction, the
facility must:

(1) be designed to utilize poultry litter as a primary fuel
source; and

(2) be constructed for the purpose of generating power at
the facility that will be sold pursuant to a contract approved
by the Public Utilities Commission in accordance with the
biomass mandate imposed under section 216B.2424.

Construction of the facility must be commenced after
January 1, 2003, and before December 31, deleted text begin 2003 deleted text end new text begin 2005new text end . Property
eligible for this exemption does not include electric
transmission lines and interconnections or gas pipelines and
interconnections appurtenant to the property or the facility.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes
levied in 2005, payable in 2006, and thereafter.
 new text end

Sec. 2.

Laws 2001, First Special Session chapter 5,
article 12, section 67, the effective date, is amended to read:


new text begin EFFECTIVE DATE. new text end

This section is effective for purchases
and sales made after June 30, 2001, and before deleted text begin January 1, 2003
deleted text end new text begin July 1, 2007new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day
following final enactment.
 new text end