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Minnesota Legislature

Office of the Revisor of Statutes

SF 421

as introduced - 91st Legislature (2019 - 2020) Posted on 01/24/2019 02:24pm

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

A bill for an act
relating to taxes; property taxes; exempting community art space property from
property taxation; amending Minnesota Statutes 2018, section 272.02, by adding
a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 102. new text end

new text begin Community art space property. new text end

new text begin Real and personal property is exempt if it
is owned and operated by a private, nonprofit organization that is exempt from federal
income taxation under section 501(c)(3) of the Internal Revenue Code and primarily used
as a community art space. For purposes of this subdivision, "community art space" means
a facility offering art studio and gallery space, as well as rooms for public and community
meetings and events, located in a city of the second class in Dakota County with a population
of more than 62,000.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2019 and thereafter.
new text end