Minnesota Session Laws - 1986, Regular Session

  

                         Laws of Minnesota 1986 

                        CHAPTER 412-S.F.No. 1950 
           An act relating to taxation; limiting application of 
          the open space property tax law to facilities that do 
          not discriminate on the basis of sex; amending 
          Minnesota Statutes 1984, section 273.112, subdivisions 
          3, 4, 6, and by adding a subdivision. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1984, section 273.112, 
subdivision 3, is amended to read: 
    Subd. 3.  Real estate shall be entitled to valuation and 
tax deferment under this section only if it is: 
    (a) actively and exclusively devoted to golf, skiing or 
archery or firearms range recreational use or uses and other 
recreational uses carried on at the establishment; 
    (b) five acres in size or more, except in the case of an 
archery or firearms range; and 
    (c) (1) operated by private individuals and open to the 
public; or 
    (2) operated by firms or corporations for the benefit of 
employees or guests; or 
    (3) operated by private clubs having a membership of 50 or 
more, provided that the club does not discriminate in membership 
requirements or selection on the basis of sex; and 
    (d) made available, in the case of real estate devoted to 
golf, for use without discrimination on the basis of sex during 
the time when the facility is open to use by the public or by 
members, except that use for golf may be restricted on the basis 
of sex no more frequently than one, or part of one, weekend each 
calendar month for each sex and no more than two, or part of 
two, weekdays each week for each sex.  
    For purposes of this subdivision and subdivision 7a, 
discrimination means a pattern or course of conduct and not 
linked to an isolated incident. 
    Sec. 2.  Minnesota Statutes 1984, section 273.112, 
subdivision 4, is amended to read: 
    Subd. 4.  The value of any real estate described in 
subdivision 3 shall upon timely application by the owner, in the 
manner provided in subdivision 6, be determined solely with 
reference to its appropriate private outdoor, recreational, open 
space and park land classification and value notwithstanding 
Minnesota Statutes 1967, sections 272.03, subdivision 8, and 
273.11.  In determining such value for ad valorem tax purposes 
the assessor shall not consider the value such real estate would 
have if it were converted to commercial, industrial, residential 
or seasonal residential use. 
    Sec. 3.  Minnesota Statutes 1984, section 273.112, 
subdivision 6, is amended to read: 
    Subd. 6.  Application for deferment of taxes and assessment 
under this section shall be made at least 60 days prior to 
January 2 of each year.  Such application shall be filed with 
the assessor of the taxing district in which the real property 
is located on such form as may be prescribed by the commissioner 
of revenue.  The assessor may require proof by affidavit or 
otherwise other written verification that the property qualifies 
under subdivision 3.  In the case of property operated by 
private clubs pursuant to subdivision 3, clause (c)(3), in order 
to qualify for valuation and tax deferment under this section, 
the taxpayer must submit to the assessor proof by affidavit or 
other written verification that the bylaws or rules and 
regulations of the club meet the eligibility requirements 
provided under this section.  The signed affidavit or other 
written verification shall be sufficient demonstration of 
eligibility for the assessor unless the county attorney 
determines otherwise. 
    The county assessor shall refer any question regarding the 
eligibility for valuation and deferment under this section to 
the county attorney for advice and opinion under section 
388.051, subdivision 1.  Upon request of the county attorney, 
the taxpayer shall furnish information that the county attorney 
considers necessary in order to determine eligibility under this 
section. 
    Sec. 4.  Minnesota Statutes 1984, section 273.112, is 
amended by adding a subdivision to read: 
    Subd. 7a.  Notwithstanding subdivision 7, when real 
property ceases to qualify under subdivision 3 because of 
failure to comply with prohibitions against discrimination on 
the basis of sex, payment of additional taxes imposed under 
subdivision 7 is not required. 
    Sec. 5.  [EFFECTIVE DATE.] 
    Sections 1, 3, and 4 are effective for taxes levied in 
1986, payable in 1987, and thereafter.  The assessor of any 
taxing district that contains property that has been valued 
under Minnesota Statutes, section 273.112, for taxes levied in 
1985, payable in 1986, shall notify the owner of that property 
by May 1, 1986, regarding the requirements imposed by this act.  
Notwithstanding section 273.112, subdivision 6, in order to 
qualify for the valuation and tax deferment for the 1986 
assessment, the taxpayer of the property operated by private 
clubs pursuant to subdivision 3, clause (c)(3), must submit an 
affidavit or other written verification to the assessor by 
October 1, 1986, stipulating that the bylaws or rules and 
regulations of the private club will meet the eligibility 
provisions of this act by December 31, 1986. 
    Approved March 24, 1986