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Minnesota Legislature

Office of the Revisor of Statutes

SF 318

as introduced - 91st Legislature (2019 - 2020) Posted on 01/22/2019 03:16pm

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

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 2.1 2.2 2.3
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A bill for an act
relating to taxation; property; abating property taxes on certain natural gas pipelines;
amending Minnesota Statutes 2018, section 275.025, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 275.025, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Natural gas pipeline. new text end

new text begin (a) The county must abate the state general levy on
personal property that is part of an intrastate natural gas transportation or distribution pipeline
system if:
new text end

new text begin (1) construction of the pipeline system commenced after January 1, 2018; and
new text end

new text begin (2) the pipeline system provides service to an area:
new text end

new text begin (i) outside the seven-county metropolitan area, as defined in section 473.121, subdivision
4; and
new text end

new text begin (ii) in which the majority of households or businesses lacked access to natural gas
distribution systems as of January 1, 2018.
new text end

new text begin (b) In the first year that a taxpayer seeks an abatement under this subdivision, the taxpayer
must file an application with the commissioner of revenue by March 1 of the assessment
year on a form prescribed by the commissioner.
new text end

new text begin (c) The commissioner of revenue must notify any affected county in the first year that
a pipeline system becomes eligible for an abatement under this subdivision.
new text end

new text begin (d) The abatement under this subdivision applies for a period not to exceed 12 years,
provided that once a property no longer qualifies, it may not subsequently qualify for an
abatement under this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2021.
new text end