1.2relating to taxation; property; exempting certain nonprofit property owned by
1.3an Indian tribe;amending Minnesota Statutes 2012, section 272.02, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2012, section 272.02, is amended by adding a
1.7subdivision to read:
1.8    Subd. 98. Certain property owned by an Indian tribe. Property located in a city
1.9of the first class that is owned by a federally recognized Indian tribe within the state of
1.10Minnesota and used for tribal purposes is exempt. For purposes of this subdivision, "tribal
1.11purposes" includes tribal government activities, services to members of the tribe, and sales
1.12by or for the benefit of members of the tribe.
1.13EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
1.14thereafter.