SF 1973

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring a study of the 
  1.3             taxation of property used for agricultural purposes 
  1.4             and open space property; providing appointments. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [STUDY OF AGRICULTURAL AND OPEN SPACE PROPERTY 
  1.7   TAXATION.] 
  1.8      Subdivision 1.  [ESTABLISHMENT OF TASK FORCE; ISSUES.] An 
  1.9   advisory task force is established to study the taxation of 
  1.10  property used for agricultural purposes and open space 
  1.11  property.  The task force shall examine the implementation and 
  1.12  effects of current law governing the classification of 
  1.13  agricultural property, the Minnesota Agricultural Property Tax 
  1.14  Law, the Minnesota Open Space Property Tax Law, the Minnesota 
  1.15  Agricultural Preserves Law, and other laws relating to those 
  1.16  issues.  The task force shall also analyze and make 
  1.17  recommendations on proposals for new tax provisions intended to 
  1.18  encourage preservation of open space and agricultural property. 
  1.19     Subd. 2.  [MEMBERSHIP.] The task force consists of 12 
  1.20  members, appointed as follows: 
  1.21     (1) three members of the senate, at least one of whom is a 
  1.22  member of the minority caucus, appointed by the committee on 
  1.23  committees; 
  1.24     (2) three members of the house of representatives, at least 
  1.25  one of whom is a member of the minority caucus, appointed by the 
  2.1   speaker; 
  2.2      (3) the commissioner of revenue, the commissioner of 
  2.3   agriculture, and the chair of the metropolitan council, or their 
  2.4   designees; and 
  2.5      (4) three assessors, one from a metropolitan county as 
  2.6   defined in Minnesota Statutes, section 473.121, subdivision 4, 
  2.7   that contains a city of the first class, one from a metropolitan 
  2.8   county that does not contain a city of the first class, and one 
  2.9   from a county outside the metropolitan area as defined in 
  2.10  Minnesota Statutes, section 473.121, subdivision 2, selected by 
  2.11  a statewide organization of assessing officers. 
  2.12     Subd. 3.  [REPORT.] The advisory task force shall report to 
  2.13  the chairs of the committees on taxes of the senate and the 
  2.14  house of representatives by January 15, 2000, on their 
  2.15  recommendations for new or modified laws applicable to the 
  2.16  taxation of agricultural and open space land. 
  2.17     Subd. 4.  [EXPIRATION.] This section expires March 1, 2000.