SF 1657

as introduced - 91st Legislature (2019 - 2020) Posted on 02/25/2019 03:26pm

A bill for an act
relating to taxation; property; repealing property tax exemption for manure pits;
repealing Minnesota Statutes 2018, section 272.02, subdivision 28.

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

Section 1. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2018, section 272.02, subdivision 28, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2020 and
thereafter.
new text end

APPENDIX

Repealed Minnesota Statutes: 19-3528

272.02 EXEMPT PROPERTY.

Subd. 28.

Manure pits.

Manure pits and appurtenances, which may include slatted floors and pipes, installed or operated in accordance with a permit, order, or certificate of compliance issued by the Minnesota Pollution Control Agency are exempt. The exemption shall continue for as long as the permit, order, or certificate issued by the Minnesota Pollution Control Agency remains in effect.