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SF 2245

as introduced - 90th Legislature (2017 - 2018) Posted on 03/24/2017 09:21am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; property; modifying the exemption for agricultural containment
facilities; amending Minnesota Statutes 2016, section 272.02, subdivision 23.

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

Section 1.

Minnesota Statutes 2016, section 272.02, subdivision 23, is amended to read:


Subd. 23.

new text begin Secondary liquid new text end agricultural new text begin chemical new text end containment deleted text begin facilitiesdeleted text end .

new text begin Secondary
new text end containment tanks, cache basins, and deleted text begin that portion of the structure needed for the containment
facility used to confine agricultural chemicals as defined in section 18D.01, subdivision 3,
as required by the commissioner of agriculture under chapter 18B or 18C,deleted text end new text begin berms used by
a reseller to contain agricultural chemical spills from primary storage containers and prevent
runoff or leaching of liquid agricultural chemicals as defined in section 18D.01, subdivision
3,new text end are exempt.new text begin For purposes of this subdivision, "reseller" means a person licensed by the
commissioner of agriculture under section 18B.316 or 18C.415.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018
provided that nothing in this section shall cause property that was classified as exempt
property for taxes payable in 2017 to lose its exempt status for taxes payable in those years.
 new text end