SF 3617

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; modifying a property tax exemption for certain biomass
electric generation facilities; amending Minnesota Statutes 2006, section 272.02,
subdivision 82.

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

Section 1.

Minnesota Statutes 2006, section 272.02, subdivision 82, is amended to read:

Subd. 82.

Biomass electric generation facility; personal property.

(a)
Notwithstanding subdivision 9, clause (a), attached machinery and other personal property
which is a part of an electric generation facility, including remote boilers that comprise
part of the district heating system, generating up to 30 megawatts of installed capacity and
that meets the requirements of this subdivision is exempt. At the time of construction, the
facility must:

(1) be designed to utilize a minimum 90 percent waste biomass as a fuel;

(2) not be owned by a public utility as defined in section 216B.02, subdivision 4;

(3) be located within a city of the first class and have its primary location at a former
garbage transfer station; and

(4) be designed to have capability to provide baseload energy and district heating.

(b) Construction of the facility must be commenced after January 1, 2004, and
before January 1, deleted text begin 2008 deleted text end new text begin 2010 new 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 property taxes payable in 2009
and thereafter.
new text end