SF 3731

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

A bill for an act
relating to property taxation; reattaching land constituting an intermediate
airport to the city and school district where the property is located for property
tax purposes; amending Minnesota Statutes 2006, sections 473.625; 473F.02,
subdivision 2.

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

Section 1.

Minnesota Statutes 2006, section 473.625, is amended to read:

473.625 DETACHING MAJOR AIRPORT LAND FROM CITY, SCHOOL
DISTRICT.

deleted text begin (a) deleted text end Lands constituting any major airport or a part thereof now and which may
hereafter be operated by any public corporation organized under sections 473.601 to
473.679, and embraced within any city or school district organized under the laws of the
state, are hereby detached from such city or school district.

deleted text begin (b)(i) Except as provided in clause (ii), real and personal property, including real and
personal property otherwise taxable under section 272.01, constituting all or part of an
intermediate airport operated by a public corporation organized under sections 473.601 to
473.679 and embraced within a home rule charter or statutory city or school district is
exempt from taxation by the city or school district.
deleted text end

deleted text begin (ii) The county assessor of the county where the property under this paragraph is
located shall determine the total market value for all property at that site for assessment
year 2001, compare it to the market value of the property existing on that site for the 1996
assessment, and report those market values to the commission. If the total market value
has not increased by at least 20 percent, the property tax exemption under clause (i) shall
expire and the property shall be taxable beginning in assessment year 2001 and thereafter,
for taxes payable in 2002 and thereafter. The provisions of section 473.629 apply to lands
exempted from property tax under this paragraph.
deleted text end

deleted text begin (c) For the purposes of this section, an intermediate airport is an airport that as of
March 14, 1996, is a primary reliever airport, provides general aviation services, has a
primary runway between 5,001 and 8,000 feet in length, and has precision instrument
capability.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2009 and
thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 473F.02, subdivision 2, is amended to read:

Subd. 2.

Area.

"Area" means the territory included within the boundaries of Anoka,
Carver, Dakota excluding the city of Northfield, Hennepin, Ramsey, Scott excluding the
city of New Prague, and Washington Counties, excluding lands constituting a major deleted text begin or
an intermediate deleted text end airport as defined under section 473.625.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2009 and
thereafter.
new text end