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SF 2163

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; providing a personal property
tax exemption and a sales tax exemption for
construction materials used for an electric generating
facility; amending Minnesota Statutes 2004, sections
272.02, subdivision 53; 297A.71, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2004, section 272.02,
subdivision 53, is amended to read:


Subd. 53.

Electric generation facility; personal
property.

Notwithstanding subdivision 9, clause (a), attached
machinery and other personal property which is part of a 3.2
megawatt run-of-the-river hydroelectric generation facility and
that meets the requirements of this subdivision is exempt. At
the time of construction, the facility must:

(1) utilize two turbine generators at a dam site existing
on March 31, 1994;

(2) be located on deleted text begin publicly owned deleted text end land deleted text begin and deleted text end within 1,500 feet
of a 13.8 kilovolt distribution substation; and

(3) be eligible to receive a renewable energy production
incentive payment under section 216C.41.

Construction of the facility must be commenced after
deleted text begin January 1, 2002 deleted text end new text begin December 31, 2004new text end , and before January 1, deleted text begin 2005
deleted text end new text begin 2007new 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 sales after
June 30, 2005.
 new text end

Sec. 2.

Minnesota Statutes 2004, section 297A.71, is
amended by adding a subdivision to read:


new text begin Subd. 33.new text end

new text begin Hydroelectric generating facility.new text end

new text begin Materials
and supplies used or consumed in the construction of a
hydroelectric generating facility that meets the requirements of
this subdivision are exempt. To qualify for the exemption under
this subdivision, a hydroelectric generating facility must:
new text end

new text begin (1) utilize two turbine generators at a dam site existing
on March 31, 1994;
new text end

new text begin (2) be located on land within 2,500 feet of a 13.8 kilovolt
distribution circuit; and
new text end

new text begin (3) be eligible to receive a renewable energy production
incentive payment under section 216C.41.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales made
after December 31, 2004, and on or before December 31, 2007.
 new text end