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SF 2181

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

  1.1                          A bill for an act 
  1.2             relating to taxation; property; providing that 
  1.3             property owned by a nonprofit historical society is 
  1.4             exempt from taxation; amending Minnesota Statutes 
  1.5             2000, section 272.02, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 272.02, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 45.  [HISTORICAL SOCIETY PROPERTY.] Property is 
  1.10  exempt from taxation if it is owned by a nonprofit charitable 
  1.11  organization that: 
  1.12     (1) qualifies for tax exemption under section 501(c)(3) of 
  1.13  the Internal Revenue Code of 1986, as amended; and 
  1.14     (2) has as its primary purpose to function as a historical 
  1.15  society by acquiring, preserving, restoring, and exhibiting 
  1.16  artifacts and other items useful in providing an understanding 
  1.17  of local or regional history. 
  1.18     Sec. 2.  [EFFECTIVE DATE.] 
  1.19     Section 1 is effective for taxes levied in 2001, payable in 
  1.20  2002, and thereafter.
Minnesota Office of the Revisor of Statutes, Centennial Office Building, 3rd Floor, 658 Cedar Street, St. Paul, MN 55155