Bill Text: MN SF2489 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Biofuels production process fermentation tanks and beer wells real property definition exclusion
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2012-03-15 - Referred to Taxes [SF2489 Detail]
Download: Minnesota-2011-SF2489-Introduced.html
1.2relating to taxation; property taxes; modifying definition of real property;
1.3amending Minnesota Statutes 2010, section 272.03, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 272.03, subdivision 1, is amended to read:
1.6 Subdivision 1. Real property. (a) For the purposes of taxation, "real property"
1.7includes the land itself, rails, ties, and other track materials annexed to the land, and
1.8all buildings, structures, and improvements or other fixtures on it, bridges of bridge
1.9companies, and all rights and privileges belonging or appertaining to the land, and all
1.10mines, iron ore and taconite minerals not otherwise exempt, quarries, fossils, and trees
1.11on or under it.
1.12(b) A building or structure shall include the building or structure itself, together with
1.13all improvements or fixtures annexed to the building or structure, which are integrated
1.14with and of permanent benefit to the building or structure, regardless of the present use
1.15of the building, and which cannot be removed without substantial damage to itself or to
1.16the building or structure.
1.17(c)(i) Real property does not include tools, implements, machinery, and equipment
1.18attached to or installed in real property for use in the business or production activity
1.19conducted thereon, regardless of size, weight or method of attachment, and mine shafts,
1.20tunnels, and other underground openings used to extract ores and minerals taxed under
1.21chapter 298 together with steel, concrete, and other materials used to support such
1.22openings.
1.23(ii) The exclusion provided in clause (i) shall not apply to machinery and equipment
1.24includable as real estate by paragraphs (a) and (b) even though such machinery and
2.1equipment is used in the business or production activity conducted on the real property if
2.2and to the extent such business or production activity consists of furnishing services or
2.3products to other buildings or structures which are subject to taxation under this chapter.
2.4(iii) The exclusion provided in clause (i) does not apply to the exterior shell of a
2.5structure which constitutes walls, ceilings, roofs, or floors if the shell of the structure has
2.6structural, insulation, or temperature control functions or provides protection from the
2.7elements. Such an exterior shell is included in the definition of real property even if it
2.8also has special functions distinct from that of a building.
2.9(d) The term real property does not include tools, implements, machinery,
2.10equipment, poles, lines, cables, wires, conduit, and station connections which are part of a
2.11telephone communications system, regardless of attachment to or installation in real
2.12property and regardless of size, weight, or method of attachment or installation.
2.13(e) The term real property does not include fermentation tanks and beer wells which
2.14are part of a biofuels production process, regardless of attachment to or installation in real
2.15property, and regardless of size, weight, or method of attachment or installation.
1.3amending Minnesota Statutes 2010, section 272.03, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 272.03, subdivision 1, is amended to read:
1.6 Subdivision 1. Real property. (a) For the purposes of taxation, "real property"
1.7includes the land itself, rails, ties, and other track materials annexed to the land, and
1.8all buildings, structures, and improvements or other fixtures on it, bridges of bridge
1.9companies, and all rights and privileges belonging or appertaining to the land, and all
1.10mines, iron ore and taconite minerals not otherwise exempt, quarries, fossils, and trees
1.11on or under it.
1.12(b) A building or structure shall include the building or structure itself, together with
1.13all improvements or fixtures annexed to the building or structure, which are integrated
1.14with and of permanent benefit to the building or structure, regardless of the present use
1.15of the building, and which cannot be removed without substantial damage to itself or to
1.16the building or structure.
1.17(c)(i) Real property does not include tools, implements, machinery, and equipment
1.18attached to or installed in real property for use in the business or production activity
1.19conducted thereon, regardless of size, weight or method of attachment, and mine shafts,
1.20tunnels, and other underground openings used to extract ores and minerals taxed under
1.21chapter 298 together with steel, concrete, and other materials used to support such
1.22openings.
1.23(ii) The exclusion provided in clause (i) shall not apply to machinery and equipment
1.24includable as real estate by paragraphs (a) and (b) even though such machinery and
2.1equipment is used in the business or production activity conducted on the real property if
2.2and to the extent such business or production activity consists of furnishing services or
2.3products to other buildings or structures which are subject to taxation under this chapter.
2.4(iii) The exclusion provided in clause (i) does not apply to the exterior shell of a
2.5structure which constitutes walls, ceilings, roofs, or floors if the shell of the structure has
2.6structural, insulation, or temperature control functions or provides protection from the
2.7elements. Such an exterior shell is included in the definition of real property even if it
2.8also has special functions distinct from that of a building.
2.9(d) The term real property does not include tools, implements, machinery,
2.10equipment, poles, lines, cables, wires, conduit, and station connections which are part of a
2.11telephone communications system, regardless of attachment to or installation in real
2.12property and regardless of size, weight, or method of attachment or installation.
2.13(e) The term real property does not include fermentation tanks and beer wells which
2.14are part of a biofuels production process, regardless of attachment to or installation in real
2.15property, and regardless of size, weight, or method of attachment or installation.
