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Senate Counsel, Research
and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 867 - St. Louis County Fairs and Tax Status of Fairgrounds (First Engrossment)
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Author:
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Senator David J. Tomassoni
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Prepared By:
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Alexis C. Stangl, Senate Counsel (651/296-4397)
Krista Boyd, Senate Fiscal Analyst (651/296-7681)
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Date:
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April 25, 2011
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Section 1 allows St. Louis County to appropriate funding to assist in maintaining one or more county fairs managed or controlled by a county agricultural society or another entity designated by the County Board. Current law only allows appropriations to assist in maintaining one county fair managed and controlled by a county agricultural society. This section is effective the day after final enactment for taxes payable in 2012 and after.
Section 2 provides that land and buildings used exclusively as the site of a county or community fair in St. Louis County are exempt from property taxation. This section is effective for taxes payable in 2012 and after.
ACS/ssg
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Check on the status of this bill
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Last review or update: 04/25/2011
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