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SF 1530

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:21am

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; modifying the state-paid property tax credit for property in
bovine tuberculosis management zones; amending Minnesota Statutes 2008,
section 273.113, subdivisions 1, 2.

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

Section 1.

Minnesota Statutes 2008, section 273.113, subdivision 1, is amended to read:


Subdivision 1.

Definition.

For the purposes of this section, the following terms
have the meanings given to them:

(1) "deleted text begin proposeddeleted text end bovine tuberculosis modified accredited zone" means the modified
accredited zone deleted text begin proposeddeleted text end new text begin designatednew text end by the Board of Animal Health under section 35.244;
deleted text begin and
deleted text end

(2) "located within" means that the herd is kept in the area for at least a part of
calendar year new text begin 2006, new text end 2007deleted text begin .deleted text end new text begin , or 2008; and
new text end

new text begin (3) "animal" means cattle, bison, goats, and farmed cervidae.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2010
and thereafter.
 new text end

Sec. 2.

Minnesota Statutes 2008, section 273.113, subdivision 2, is amended to read:


Subd. 2.

Eligibility; amount of credit.

Agricultural new text begin and rural vacant new text end land classified
under section 273.13, subdivision 23, located within a deleted text begin proposeddeleted text end bovine tuberculosis
modified accredited zone is eligible for a property tax credit equal to the deleted text begin property taxdeleted text end
new text begin greater of: (1) $5 per acre new text end on the deleted text begin parceldeleted text end new text begin first 160 acres of the property new text end where the herd had
been locateddeleted text begin , excluding any tax attributable to residential structures.deleted text end new text begin ; or (2) an amount
equal to $5 per acre times five acres times the highest number of animals tested on the
property for bovine tuberculosis in a whole-herd test as reported by the Board of Animal
Health in 2006, 2007, or 2008. The amount of the credit cannot exceed the property tax
payable on the property where the herd had been located, excluding any tax attributable
to residential structures. new text end To begin to qualify for the tax credit, the owner shall file an
application with the county by December 1 of the levy year. The credit must be given
for each subsequent taxes payable year until the credit terminates under subdivision 4.
The assessor shall indicate the amount of the property tax reduction on the property tax
statement of each taxpayer receiving a credit under this section. The credit paid pursuant
to this section shall be deducted from the tax due on the property as provided in section
273.1393.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2010
and thereafter.
 new text end