1998 Minnesota Statutes

     272.02 Exempt property. 

    Subdivision 1.    Exempt property described.  All 
 property described in this section to the extent herein limited 
 shall be exempt from taxation: 

    (1) All public burying grounds. 

    (2) All public schoolhouses. 

    (3) All public hospitals. 

    (4) All academies, colleges, and universities, and all 
 seminaries of learning. 

    (5) All churches, church property, and houses of worship. 

    (6) Institutions of purely public charity except parcels of 
 property containing structures and the structures described in 
 section 273.13, subdivision 25, paragraph (e), other than those 
 that qualify for exemption under clause (25). 

    (7) All public property exclusively used for any public 
 purpose. 

    (8) Except for the taxable personal property enumerated 
 below, all personal property and the property described in 
 section 272.03, subdivision 1, paragraphs (c) and (d), shall be 
 exempt.  

    The following personal property shall be taxable:  

    (a) personal property which is part of an electric 
 generating, transmission, or distribution system or a pipeline 
 system transporting or distributing water, gas, crude oil, or 
 petroleum products or mains and pipes used in the distribution 
 of steam or hot or chilled water for heating or cooling 
 buildings and structures; 

    (b) railroad docks and wharves which are part of the 
 operating property of a railroad company as defined in section 
 270.80; 

    (c) personal property defined in section 272.03, 
 subdivision 2, clause (3); 

    (d) leasehold or other personal property interests which 
 are taxed pursuant to section 272.01, subdivision 2; 273.124, 
 subdivision 7; or 273.19, subdivision 1; or any other law 
 providing the property is taxable as if the lessee or user were 
 the fee owner; 

    (e) manufactured homes and sectional structures, including 
 storage sheds, decks, and similar removable improvements 
 constructed on the site of a manufactured home, sectional 
 structure, park trailer or travel trailer as provided in section 
 273.125, subdivision 8, paragraph (f); and 

    (f) flight property as defined in section 270.071.  

    (9) Personal property used primarily for the abatement and 
 control of air, water, or land pollution to the extent that it 
 is so used, and real property which is used primarily for 
 abatement and control of air, water, or land pollution as part 
 of an agricultural operation, as a part of a centralized 
 treatment and recovery facility operating under a permit issued 
 by the Minnesota pollution control agency pursuant to chapters 
 115 and 116 and Minnesota Rules, parts 7001.0500 to 7001.0730, 
 and 7045.0020 to 7045.1260, as a wastewater treatment facility 
 and for the treatment, recovery, and stabilization of metals, 
 oils, chemicals, water, sludges, or inorganic materials from 
 hazardous industrial wastes, or as part of an electric 
 generation system.  For purposes of this clause, personal 
 property includes ponderous machinery and equipment used in a 
 business or production activity that at common law is considered 
 real property. 

    Any taxpayer requesting exemption of all or a portion of 
 any real property or any equipment or device, or part thereof, 
 operated primarily for the control or abatement of air or water 
 pollution shall file an application with the commissioner of 
 revenue.  The equipment or device shall meet standards, rules, 
 or criteria prescribed by the Minnesota pollution control 
 agency, and must be installed or operated in accordance with a 
 permit or order issued by that agency.  The Minnesota pollution 
 control agency shall upon request of the commissioner furnish 
 information or advice to the commissioner.  On determining that 
 property qualifies for exemption, the commissioner shall issue 
 an order exempting the property from taxation.  The equipment or 
 device shall continue to be exempt from taxation as long as the 
 permit issued by the Minnesota pollution control agency remains 
 in effect. 

    (10) Wetlands.  For purposes of this subdivision, 
 "wetlands" means:  (i) land described in section 103G.005, 
 subdivision 15a; (ii) land which is mostly under water, produces 
 little if any income, and has no use except for wildlife or 
 water conservation purposes, provided it is preserved in its 
 natural condition and drainage of it would be legal, feasible, 
 and economically practical for the production of livestock, 
 dairy animals, poultry, fruit, vegetables, forage and grains, 
 except wild rice; or (iii) land in a wetland preservation area 
 under sections 103F.612 to 103F.616.  "Wetlands" under items (i) 
 and (ii) include adjacent land which is not suitable for 
 agricultural purposes due to the presence of the wetlands, but 
 do not include woody swamps containing shrubs or trees, wet 
 meadows, meandered water, streams, rivers, and floodplains or 
 river bottoms.  Exemption of wetlands from taxation pursuant to 
 this section shall not grant the public any additional or 
 greater right of access to the wetlands or diminish any right of 
 ownership to the wetlands. 

    (11) Native prairie.  The commissioner of the department of 
 natural resources shall determine lands in the state which are 
 native prairie and shall notify the county assessor of each 
 county in which the lands are located.  Pasture land used for 
 livestock grazing purposes shall not be considered native 
 prairie for the purposes of this clause.  Upon receipt of an 
 application for the exemption provided in this clause for lands 
 for which the assessor has no determination from the 
 commissioner of natural resources, the assessor shall refer the 
 application to the commissioner of natural resources who shall 
 determine within 30 days whether the land is native prairie and 
 notify the county assessor of the decision.  Exemption of native 
 prairie pursuant to this clause shall not grant the public any 
 additional or greater right of access to the native prairie or 
 diminish any right of ownership to it. 

    (12) Property used in a continuous program to provide 
 emergency shelter for victims of domestic abuse, provided the 
 organization that owns and sponsors the shelter is exempt from 
 federal income taxation pursuant to section 501(c)(3) of the 
 Internal Revenue Code of 1986, as amended through December 31, 
 1992, notwithstanding the fact that the sponsoring organization 
 receives funding under section 8 of the United States Housing 
 Act of 1937, as amended. 

    (13) If approved by the governing body of the municipality 
 in which the property is located, property not exceeding one 
 acre which is owned and operated by any senior citizen group or 
 association of groups that in general limits membership to 
 persons age 55 or older and is organized and operated 
 exclusively for pleasure, recreation, and other nonprofit 
 purposes, no part of the net earnings of which inures to the 
 benefit of any private shareholders; provided the property is 
 used primarily as a clubhouse, meeting facility, or recreational 
 facility by the group or association and the property is not 
 used for residential purposes on either a temporary or permanent 
 basis. 

    (14) To the extent provided by section 295.44, real and 
 personal property used or to be used primarily for the 
 production of hydroelectric or hydromechanical power on a site 
 owned by the federal government, the state, or a local 
 governmental unit which is developed and operated pursuant to 
 the provisions of section 103G.535. 

    (15) If approved by the governing body of the municipality 
 in which the property is located, and if construction is 
 commenced after June 30, 1983:  

    (a) a "direct satellite broadcasting facility" operated by 
 a corporation licensed by the federal communications commission 
 to provide direct satellite broadcasting services using direct 
 broadcast satellites operating in the 12-ghz. band; and 

    (b) a "fixed satellite regional or national program service 
 facility" operated by a corporation licensed by the federal 
 communications commission to provide fixed satellite-transmitted 
 regularly scheduled broadcasting services using satellites 
 operating in the 6-ghz. band. 

 An exemption provided by clause (15) shall apply for a period 
 not to exceed five years.  When the facility no longer qualifies 
 for exemption, it shall be placed on the assessment rolls as 
 provided in subdivision 4.  Before approving a tax exemption 
 pursuant to this paragraph, the governing body of the 
 municipality shall provide an opportunity to the members of the 
 county board of commissioners of the county in which the 
 facility is proposed to be located and the members of the school 
 board of the school district in which the facility is proposed 
 to be located to meet with the governing body.  The governing 
 body shall present to the members of those boards its estimate 
 of the fiscal impact of the proposed property tax exemption.  
 The tax exemption shall not be approved by the governing body 
 until the county board of commissioners has presented its 
 written comment on the proposal to the governing body or 30 days 
 have passed from the date of the transmittal by the governing 
 body to the board of the information on the fiscal impact, 
 whichever occurs first. 

    (16) Real and personal property owned and operated by a 
 private, nonprofit corporation exempt from federal income 
 taxation pursuant to United States Code, title 26, section 
 501(c)(3), primarily used in the generation and distribution of 
 hot water for heating buildings and structures.  

    (17) Notwithstanding section 273.19, state lands that are
 leased from the department of natural resources under section 
 92.46. 

    (18) Electric power distribution lines and their 
 attachments and appurtenances, that are used primarily for 
 supplying electricity to farmers at retail.  

    (19) Transitional housing facilities.  "Transitional 
 housing facility" means a facility that meets the following 
 requirements.  (i) It provides temporary housing to individuals, 
 couples, or families.  (ii) It has the purpose of reuniting 
 families and enabling parents or individuals to obtain 
 self-sufficiency, advance their education, get job training, or 
 become employed in jobs that provide a living wage.  (iii) It 
 provides support services such as child care, work readiness 
 training, and career development counseling; and a 
 self-sufficiency program with periodic monitoring of each 
 resident's progress in completing the program's goals.  (iv) It 
 provides services to a resident of the facility for at least 
 three months but no longer than three years, except residents 
 enrolled in an educational or vocational institution or job 
 training program.  These residents may receive services during 
 the time they are enrolled but in no event longer than four 
 years.  (v) It is owned and operated or under lease from a unit 
 of government or governmental agency under a property 
 disposition program and operated by one or more organizations 
 exempt from federal income tax under section 501(c)(3) of the 
 Internal Revenue Code of 1986, as amended through December 31, 
 1992.  This exemption applies notwithstanding the fact that the 
 sponsoring organization receives financing by a direct federal 
 loan or federally insured loan or a loan made by the Minnesota 
 housing finance agency under the provisions of either Title II 
 of the National Housing Act or the Minnesota Housing Finance 
 Agency Law of 1971 or rules promulgated by the agency pursuant 
 to it, and notwithstanding the fact that the sponsoring 
 organization receives funding under Section 8 of the United 
 States Housing Act of 1937, as amended. 

    (20) Real and personal property, including leasehold or 
 other personal property interests, owned and operated by a 
 corporation if more than 50 percent of the total voting power of 
 the stock of the corporation is owned collectively by:  (i) the 
 board of regents of the University of Minnesota, (ii) the 
 University of Minnesota Foundation, an organization exempt from 
 federal income taxation under section 501(c)(3) of the Internal 
 Revenue Code of 1986, as amended through December 31, 1992, and 
 (iii) a corporation organized under chapter 317A, which by its 
 articles of incorporation is prohibited from providing pecuniary 
 gain to any person or entity other than the regents of the 
 University of Minnesota; which property is used primarily to 
 manage or provide goods, services, or facilities utilizing or 
 relating to large-scale advanced scientific computing resources 
 to the regents of the University of Minnesota and others. 

    (21)(a) Small scale wind energy conversion systems 
 installed after January 1, 1991, and used as an electric power 
 source are exempt. 

    "Small scale wind energy conversion systems" are wind 
 energy conversion systems, as defined in section 216C.06, 
 subdivision 12, including the foundation or support pad, which 
 are (i) used as an electric power source; (ii) located within 
 one county and owned by the same owner; and (iii) produce two 
 megawatts or less of electricity as measured by nameplate 
 ratings. 

    (b) Medium scale wind energy conversion systems installed 
 after January 1, 1991, are treated as follows:  (i) the 
 foundation and support pad are taxable; (ii) the associated 
 supporting and protective structures are exempt for the first 
 five assessment years after they have been constructed, and 
 thereafter, 30 percent of the market value of the associated 
 supporting and protective structures are taxable; and (iii) the 
 turbines, blades, transformers, and its related equipment, are 
 exempt.  "Medium scale wind energy conversion systems" are wind 
 energy conversion systems as defined in section 216C.06, 
 subdivision 12, including the foundation or support pad, which 
 are:  (i) used as an electric power source; (ii) located within 
 one county and owned by the same owner; and (iii) produce more 
 than two but equal to or less than 12 megawatts of energy as 
 measured by nameplate ratings. 

    (c) Large scale wind energy conversion systems installed 
 after January 1, 1991, are treated as follows:  25 percent of 
 the market value of all property is taxable, including (i) the 
 foundation and support pad; (ii) the associated supporting and 
 protective structures; and (iii) the turbines, blades, 
 transformers, and its related equipment.  "Large scale wind 
 energy conversion systems" are wind energy conversion systems as 
 defined in section 216C.06, subdivision 12, including the 
 foundation or support pad, which are:  (i) used as an electric 
 power source; and (ii) produce more than 12 megawatts of energy 
 as measured by nameplate ratings. 

    (22) Containment tanks, cache basins, and 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. 

    (23) Photovoltaic devices, as defined in section 216C.06, 
 subdivision 13, installed after January 1, 1992, and used to 
 produce or store electric power. 

    (24) Real and personal property owned and operated by a 
 private, nonprofit corporation exempt from federal income 
 taxation pursuant to United States Code, title 26, section 
 501(c)(3), primarily used for an ice arena or ice rink, and used 
 primarily for youth and high school programs. 

    (25) A structure that is situated on real property that is 
 used for: 

    (i) housing for the elderly or for low- and moderate-income 
 families as defined in Title II of the National Housing Act, as 
 amended through December 31, 1990, and funded by a direct 
 federal loan or federally insured loan made pursuant to Title II 
 of the act; or 

    (ii) housing lower income families or elderly or 
 handicapped persons, as defined in Section 8 of the United 
 States Housing Act of 1937, as amended. 

    In order for a structure to be exempt under item (i) or 
 (ii), it must also meet each of the following criteria: 

    (A) is owned by an entity which is operated as a nonprofit 
 corporation organized under chapter 317A; 

    (B) is owned by an entity which has not entered into a 
 housing assistance payments contract under Section 8 of the 
 United States Housing Act of 1937, or, if the entity which owns 
 the structure has entered into a housing assistance payments 
 contract under Section 8 of the United States Housing Act of 
 1937, the contract provides assistance for less than 90 percent 
 of the dwelling units in the structure, excluding dwelling units 
 intended for management or maintenance personnel; 

    (C) operates an on-site congregate dining program in which 
 participation by residents is mandatory, and provides assisted 
 living or similar social and physical support services for 
 residents; and 

    (D) was not assessed and did not pay tax under chapter 273 
 prior to the 1991 levy, while meeting the other conditions of 
 this clause. 

    An exemption under this clause remains in effect for taxes 
 levied in each year or partial year of the term of its permanent 
 financing. 

    (26) Real and personal property that is located in the 
 Superior National Forest, and owned or leased and operated by a 
 nonprofit organization that is exempt from federal income 
 taxation under section 501(c)(3) of the Internal Revenue Code of 
 1986, as amended through December 31, 1992, and primarily used 
 to provide recreational opportunities for disabled veterans and 
 their families. 

    (27) Manure pits and appurtenances, which may include 
 slatted floors and pipes, installed or operated in accordance 
 with a permit, order, or certificate of compliance issued by the 
 Minnesota pollution control agency.  The exemption shall 
 continue for as long as the permit, order, or certificate issued 
 by the Minnesota pollution control agency remains in effect. 

    (28) Notwithstanding clause (8), item (a), attached 
 machinery and other personal property which is part of a 
 facility containing a cogeneration system as described in 
 section 216B.166, subdivision 2, paragraph (a), if the 
 cogeneration system has met the following criteria:  (i) the 
 system utilizes natural gas as a primary fuel and the 
 cogenerated steam initially replaces steam generated from 
 existing thermal boilers utilizing coal; (ii) the facility 
 developer is selected as a result of a procurement process 
 ordered by the public utilities commission; and (iii) 
 construction of the facility is commenced after July 1, 1994, 
 and before July 1, 1997. 

    (29) Real property acquired by a home rule charter city, 
 statutory city, county, town, or school district under a lease 
 purchase agreement or an installment purchase contract during 
 the term of the lease purchase agreement as long as and to the 
 extent that the property is used by the city, county, town, or 
 school district and devoted to a public use and to the extent it 
 is not subleased to any private individual, entity, association, 
 or corporation in connection with a business or enterprise 
 operated for profit. 

    (30) Property owned by a nonprofit charitable organization 
 that qualifies for tax exemption under section 501(c)(3) of the 
 Internal Revenue Code of 1986, as amended through December 31, 
 1997, that is intended to be used as a business incubator in a 
 high-unemployment county but is not occupied on the assessment 
 date.  As used in this clause, a "business incubator" is a 
 facility used for the development of nonretail businesses, 
 offering access to equipment, space, services, and advice to the 
 tenant businesses, for the purpose of encouraging economic 
 development, diversification, and job creation in the area 
 served by the organization, and "high-unemployment county" is a 
 county that had an average annual unemployment rate of 7.9 
 percent or greater in 1997.  Property that qualifies for the 
 exemption under this clause is limited to no more than two 
 contiguous parcels and structures that do not exceed in the 
 aggregate 40,000 square feet.  This exemption expires after 
 taxes payable in 2005. 

    (31) Notwithstanding any other law to the contrary, real 
 property that meets the following criteria is exempt: 

    (i) constitutes a wastewater treatment system (a) 
 constructed by a municipality using public funds, (b) operates 
 under a State Disposal System Permit issued by the Minnesota 
 pollution control agency pursuant to chapters 115 and 116 and 
 Minnesota Rules, chapter 700l, and (c) applies its effluent to 
 land used as part of an agricultural operation; 

    (ii) is located within a municipality of a population of 
 less than 10,000; 

    (iii) is used for treatment of effluent from a private 
 potato processing facility; and 

    (iv) is owned by a municipality and operated by a private 
 entity under agreement with that municipality. 

    Subd. 1a.    Limitations on exemptions.  The exemptions 
 granted by subdivision 1 are subject to the limits contained in 
 the other subdivisions of this section, section 272.025, or 
 273.13, subdivision 25, paragraph (c), clause (1) or (2), or 
 paragraph (d), clause (2).  

    Subd. 2.    Certain school district property not exempt. 
  Property owned, leased or used by any public elementary or 
 secondary school district for a home, residence or lodging house 
 for any teacher, instructor, or administrator, and any property 
 owned by any public school district which is leased to any 
 person or organization for a nonpublic purpose for one year or 
 more pursuant to section 123B.51, subdivision 4, shall not be 
 included in the exemption provided in subdivision 1. 

    Subd. 3.    Certain hospital property not exempt.  
 Property owned or leased by, or loaned to, a hospital and used 
 principally by such hospital as a recreational or rest area for 
 employees, administrators, or medical personnel shall not be 
 included in the exemption provided in subdivision 1. 

    Subd. 4.    Conversion to exempt or taxable uses.  (a) 
 Any property exempt from taxation on January 2 of any year 
 which, due to sale or other reason, loses its exemption prior to 
 July 1 of any year, shall be placed on the current assessment 
 rolls for that year. 

    The valuation shall be determined with respect to its value 
 on January 2 of such year.  The classification shall be based 
 upon the use to which the property was put by the purchaser, or 
 in the event the purchaser has not utilized the property by July 
 1, the intended use of the property, determined by the county 
 assessor, based upon all relevant facts. 

    (b) Property subject to tax on January 2 that is acquired 
 before July 1 of the year is exempt for that assessment year if 
 the property is to be used for an exempt purpose under 
 subdivision 1, clauses (1) to (7).  

    (c) Property which forfeits to the state for nonpayment of 
 real estate taxes on or before December 31 in an assessment 
 year, shall be removed from the assessment rolls for that 
 assessment year.  Forfeited property that is repurchased, or 
 sold at a public or private sale, on or before December 31 of an 
 assessment year shall be placed on the assessment rolls for that 
 year's assessment. 

    Subd. 5.    Economic development; public purpose.  The 
 holding of property by a political subdivision of the state for 
 later resale for economic development purposes shall be 
 considered a public purpose in accordance with subdivision 1, 
 clause (7) for a period not to exceed eight years.  The holding 
 of property by a political subdivision of the state for later 
 resale (1) which is purchased or held for housing purposes, or 
 (2) which meets the conditions described in section 469.174, 
 subdivision 10, shall be considered a public purpose in 
 accordance with subdivision 1, clause (7).  The governing body 
 of the political subdivision which acquires property which is 
 subject to this subdivision shall after the purchase of the 
 property certify to the city or county assessor whether the 
 property is held for economic development purposes or housing 
 purposes, or whether it meets the conditions of section 469.174, 
 subdivision 10.  If the property is acquired for economic 
 development purposes and buildings or other improvements are 
 constructed after acquisition of the property, and if more than 
 one-half of the floor space of the buildings or improvements 
 which is available for lease to or use by a private individual, 
 corporation, or other entity is leased to or otherwise used by a 
 private individual, corporation, or other entity the provisions 
 of this subdivision shall not apply to the property.  This 
 subdivision shall not create an exemption from section 272.01, 
 subdivision 2; 272.68; 273.19; or 469.040, subdivision 3; or 
 other provision of law providing for the taxation of or for 
 payments in lieu of taxes for publicly held property which is 
 leased, loaned, or otherwise made available and used by a 
 private person. 

    Subd. 6.    Property used for hydroelectric or 
 hydromechanical power.  Notwithstanding the provisions of 
 subdivision 5, real and personal property used or to be used 
 primarily for the production of hydroelectric or hydromechanical 
 power and leased from the state or a local governmental unit 
 pursuant to section 103G.535 may be exempt from taxation or 
 payments in lieu of taxes.  

    The exemption from taxation or payments in lieu of taxes 
 provided by this subdivision does not apply to hydroelectric or 
 hydromechanical facilities operated at any time between January 
 1, 1980 and January 1, 1984.  

    Subd. 7.    Pollution abatement property.  Property, 
 including real property, qualifies as exempt pollution abatement 
 property under subdivision 1, clause (9), if the following 
 conditions are satisfied. 

    (a)(1) The property is part of a refuse-derived fuel 
 facility converted from a coal burning electric generation 
 facility and the property consists of:  

    (i) boiler modifications necessary to efficient handling 
 and burning of refuse-derived fuel and transfer of the heat 
 produced by combustion of the fuel; 

    (ii) ash handling and storage systems, such as 
 vacuum-pneumatic equipment, conveyors, crushers, and storage 
 buildings to remove, convey, process, and temporarily store 
 bottom and fly ash from the burning of refuse-derived fuel; 

    (iii) control systems, such as computers, to control the 
 operation of equipment described in clauses (i) to (iv) and 
 other pollution abatement equipment; and 

    (iv) equipment to monitor emissions into the air and 
 combustion efficiency; or 

    (2) the property is a solid waste resource recovery mass 
 burn facility. 

    (b) The facility was constructed and will be operated under 
 a contractual arrangement providing for payment, in whole or 
 part, of the property tax on the property by a political 
 subdivision of the state. 

    Subd. 8.    Property leased to school districts.  
 Property that is leased or rented to a school district is exempt 
 from taxation if it meets the following requirements: 

    (1) the lease must be for a period of at least 12 
 consecutive months; 

    (2) the terms of the lease must require the school district 
 to pay a nominal consideration for use of the building; 

    (3) the school district must use the property to provide 
 direct instruction in any grade from kindergarten through grade 
 12; special education for handicapped children; adult basic 
 education as described in section 124D.52; preschool and early 
 childhood family education; or community education programs, 
 including provision of administrative services directly related 
 to the educational program at that site; and 

    (4) the lease must provide that the school district has the 
 exclusive use of the property during the lease period. 

    Subd. 9.    Personal property; biomass facility.  (a) 
 Notwithstanding clause (8), item (a), of subdivision 1, attached 
 machinery and other personal property, excluding transmission 
 and distribution lines, that is part of a system that generates 
 biomass electric energy that satisfies the mandate, in whole or 
 in part, established in section 216B.2424, or a system that 
 generates electric energy using waste wood, is exempt if it 
 meets the requirements of this subdivision. 

    (b) The governing bodies of the county, city or town, and 
 school district must each approve, by resolution, the exemption 
 of the personal property under this subdivision.  Each of the 
 governing bodies shall file a copy of the resolution with the 
 county auditor.  The county auditor shall publish the 
 resolutions in newspapers of general circulation within the 
 county.  The voters of the county may request a referendum on 
 the proposed exemption by filing a petition within 30 days after 
 the resolutions are published.  The petition must be signed by 
 voters who reside in the county.  The number of signatures must 
 equal at least ten percent of the number of persons voting in 
 the county in the last general election.  If such a petition is 
 timely filed, the resolutions are not effective until they have 
 been submitted to the voters residing in the county at a general 
 or special election and a majority of votes cast on the question 
 of approving the resolution are in the affirmative.  The 
 commissioner of revenue shall prepare a suggested form of 
 question to be presented at the referendum. 

    (c) The exemption under this subdivision is limited to a 
 maximum of five years, beginning with the assessment year 
 immediately following the year during which the personal 
 property is put in operation.  

    HIST: (1975, 1976) RL s 795; 1911 c 242 s 1; 1913 c 259 s 1; 
 1925 c 171 s 1; 1935 c 385 s 1; Ex1936 c 66 s 1; 1943 c 41 s 1; 
 1945 c 44 s 1; 1951 c 639 s 1; 1959 c 610 s 1; 1961 c 481 s 1; 
 1965 c 514 s 1; Ex1967 c 32 art 4 s 2, art 10 s 1; 1969 c 1064 s 
 1; 1971 c 25 s 55; 1971 c 570 s 1,2; 1971 c 790 s 1; 1971 c 794 
 s 3; 1971 c 821 s 1; Ex1971 c 31 art 22 s 3; 1973 c 123 art 5 s 
 7; 1973 c 582 s 3; 1973 c 650 art 24 s 1; 1974 c 316 s 1; 1974 c 
 545 s 1; 1975 c 199 s 2; 1975 c 352 s 1; 1979 c 303 art 2 s 5,6; 
 art 7 s 12; 1980 c 432 s 1; 1980 c 564 art 13 s 1; 1980 c 607 
 art 2 s 6; 1981 c 251 s 1; 1981 c 309 s 1; 1Sp1981 c 1 art 8 s 
 3; art 10 s 5; 1982 c 523 art 27 s 4; 1983 c 213 s 10; 1983 c 
 342 art 2 s 2; art 9 s 1; 1984 c 502 art 3 s 4,5; 1984 c 548 s 
 1,2; 1984 c 593 s 1-4; 1984 c 655 art 1 s 45; 1985 c 248 s 70; 
 1985 c 300 s 4; 1Sp1985 c 14 art 3 s 3; art 4 s 30,31; art 17 s 
 2; 1986 c 444; 1987 c 268 art 6 s 6,7; art 8 s 3; 1987 c 291 s 
 205; 1988 c 719 art 6 s 3; 1989 c 209 art 2 s 31; 1989 c 277 art 
 2 s 15; 1Sp1989 c 1 art 3 s 2-4; art 9 s 17; 1990 c 391 art 8 s 
 32,33; 1990 c 604 art 3 s 7; 1991 c 265 art 5 s 11; 1991 c 291 
 art 1 s 10; art 12 s 4; 1991 c 315 s 2; 1991 c 354 art 4 s 6; 
 1992 c 464 art 1 s 33; 1992 c 511 art 2 s 9; 1993 c 375 art 3 s 
 7,8; art 5 s 3,4; art 8 s 14; 1994 c 416 art 1 s 9; 1994 c 513 s 
 1; 1994 c 614 s 3; 1994 c 647 art 4 s 39; 1995 c 264 art 3 s 4; 
 1996 c 462 s 43; 1997 c 31 art 3 s 1; 1997 c 191 art 1 s 9; 1997 
 c 231 art 2 s 7,8; 1998 c 389 art 3 s 1; 1998 c 397 art 11 s 3