1.1 	A bill for an act
1.2 	relating to taxation; property; exempting certain monosloped roofs used for 
1.3 	livestock operations;amending Minnesota Statutes 2006, section 272.02, by 
1.4 	adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 272.02, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 85.Monosloped roofs for feedlots and manure storage areas. A 
1.9 	monosloped, single-pitched roof installed over a feedlot or manure storage area to prevent 
1.10 	runoff is exempt.

1.11 	EFFECTIVE DATE. This section is effective for property taxes payable in 2008 
1.12 	and thereafter.