Bill Text: MN HF497 | 2013-2014 | 88th Legislature | Introduced


Bill Title: Land constituting an intermediate airport reattached to the city and school district where property is located.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2013-02-14 - Referred by Chair to Property and Local Tax Division [HF497 Detail]

Download: Minnesota-2013-HF497-Introduced.html

1.1A bill for an act
1.2relating to taxation; property; reattaching land constituting an intermediate
1.3airport to the city and school district where the property is located;amending
1.4Minnesota Statutes 2012, sections 473.625; 473F.02, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2012, section 473.625, is amended to read:
1.7473.625 DETACHING MAJOR AIRPORT LAND FROM CITY, SCHOOL
1.8DISTRICT.
1.9(a) Lands constituting any major airport or a part thereof now and which may
1.10hereafter be operated by any public corporation organized under sections 473.601 to
1.11473.679 , and embraced within any city or school district organized under the laws of the
1.12state, are hereby detached from such city or school district.
1.13(b)(i) Except as provided in clause (ii), real and personal property, including real and
1.14personal property otherwise taxable under section 272.01, constituting all or part of an
1.15intermediate airport operated by a public corporation organized under sections 473.601 to
1.16473.679 and embraced within a home rule charter or statutory city or school district is
1.17exempt from taxation by the city or school district.
1.18(ii) The county assessor of the county where the property under this paragraph is
1.19located shall determine the total market value for all property at that site for assessment
1.20year 2001, compare it to the market value of the property existing on that site for the 1996
1.21assessment, and report those market values to the commission. If the total market value
1.22has not increased by at least 20 percent, the property tax exemption under clause (i) shall
1.23expire and the property shall be taxable beginning in assessment year 2001 and thereafter,
2.1for taxes payable in 2002 and thereafter. The provisions of section 473.629 apply to lands
2.2exempted from property tax under this paragraph.
2.3(c) For the purposes of this section, an intermediate airport is an airport that as of
2.4March 14, 1996, is a primary reliever airport, provides general aviation services, has a
2.5primary runway between 5,001 and 8,000 feet in length, and has precision instrument
2.6capability.
2.7EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.8thereafter.

2.9    Sec. 2. Minnesota Statutes 2012, section 473F.02, subdivision 2, is amended to read:
2.10    Subd. 2. Area. "Area" means the territory included within the boundaries of Anoka,
2.11Carver, Dakota excluding the city of Northfield, Hennepin, Ramsey, Scott excluding the
2.12city of New Prague, and Washington Counties, excluding lands constituting a major or
2.13an intermediate airport as defined under section 473.625.
2.14EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.15thereafter.
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