SF 3296

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing a state-paid property 
  1.3             tax refund of property taxes paid on dairy farms; 
  1.4             appropriating money; proposing coding for new law in 
  1.5             Minnesota Statutes, chapter 290A. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [290A.28] [PROPERTY TAX REFUND FOR DAIRY 
  1.8   FARMS.] 
  1.9      Subdivision 1.  [GENERALLY.] A refund of property taxes 
  1.10  must be paid to the owner of property used as a dairy farm.  As 
  1.11  used in this section, "property used as a dairy farm" means any 
  1.12  parcel that is principally used to raise dairy cows, including 
  1.13  land used for grazing by the cows and land used to grow crops 
  1.14  used to feed them.  To qualify for the refund under this 
  1.15  section, an average of at least 20 dairy cows must be maintained 
  1.16  during the year on the property.  The tax paid on the value of 
  1.17  any residential structures on the parcel is not eligible for the 
  1.18  credit provided under this section. 
  1.19     Subd. 2.  [AMOUNT.] The refund shall equal ... percent of 
  1.20  the tax payable on property used as a dairy farm.  For any year, 
  1.21  the refund shall not exceed $2,000, payable to any owner for all 
  1.22  such property owned by that owner. 
  1.23     Subd. 3.  [PROCESS.] The commissioner shall provide a form 
  1.24  on which the refund provided under this section may be claimed, 
  1.25  and may require the claimant to furnish the information 
  2.1   necessary to verify the claim.  Claims for refunds must be filed 
  2.2   by March 31 for credit based on taxes payable in the preceding 
  2.3   year. 
  2.4      Subd. 4.  [APPROPRIATION.] The amount sufficient to pay the 
  2.5   claims for refunds under this section is annually appropriated 
  2.6   to the commissioner of revenue from the general fund. 
  2.7      Sec. 2.  [EFFECTIVE DATE.] 
  2.8      Section 1 is effective for claims based on taxes payable in 
  2.9   1998 and thereafter.