1.1                          A bill for an act 
  1.2             relating to property taxes; extending the education 
  1.3             homestead credit to seasonal recreational property; 
  1.4             amending Minnesota Statutes 1998, section 273.1382, by 
  1.5             adding a subdivision.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 273.1382, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 4.  [SEASONAL RECREATIONAL PROPERTY.] Property 
  1.10  classified as class 4c noncommercial seasonal residential 
  1.11  recreational under section 273.13, subdivision 25, shall be 
  1.12  eligible to receive the same benefits as homestead property 
  1.13  under this section.  Contiguous parcels of noncommercial 
  1.14  seasonal residential recreational property owned by the same 
  1.15  person or entity shall be treated as a single property under 
  1.16  this section. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     This act is effective for taxes payable in 2000 and 
  1.19  subsequent years.