Bill Text: MN SF1206 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Manufactured homes as motor vehicle dealer inventory clarification
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2013-03-14 - Author added Koenen [SF1206 Detail]
Download: Minnesota-2013-SF1206-Introduced.html
1.2relating to taxation; property; clarifying manufactured homes as dealer inventory;
1.3amending Minnesota Statutes 2012, section 168.012, subdivision 9, 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 168.012, subdivision 9, is amended to read:
1.7 Subd. 9. Manufactured homes and park trailers. Manufactured homes and park
1.8trailers shall not be taxed as motor vehicles using the public streets and highways and shall
1.9be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
1.10section273.125 , manufactured homes and park trailers shall be taxed as personal property.
1.11The provisions of Minnesota Statutes 1957, section272.02 or any other act providing for
1.12tax exemption shall be inapplicable to manufactured homes and park trailers, except such
1.13manufactured homes as are held by a licensed dealer or limited dealer and exempted as
1.14inventory under subdivision 9a. Travel trailers not conspicuously displaying current
1.15registration plates on the property tax assessment date shall be taxed as manufactured
1.16homes if occupied as human dwelling places.
1.17EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
1.18thereafter.
1.19 Sec. 2. Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
1.20to read:
1.21 Subd. 9a. Manufactured home as dealer inventory. Manufactured homes as
1.22defined in section 327.31, subdivision 6, shall be considered as dealer inventory if the
1.23home is:
2.1(1) listed as inventory and held by a licensed or limited dealer;
2.2(2) unoccupied and not available for rent;
2.3(3) may or may not be permanently connected to utilities when located in a
2.4manufactured park; and
2.5(4) may or may not be temporarily connected to utilities when located at a dealer's
2.6sales center.
2.7EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.8thereafter.
1.3amending Minnesota Statutes 2012, section 168.012, subdivision 9, 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 168.012, subdivision 9, is amended to read:
1.7 Subd. 9. Manufactured homes and park trailers. Manufactured homes and park
1.8trailers shall not be taxed as motor vehicles using the public streets and highways and shall
1.9be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
1.10section
1.11The provisions of Minnesota Statutes 1957, section
1.12tax exemption shall be inapplicable to manufactured homes and park trailers, except such
1.13manufactured homes as are held by a licensed dealer or limited dealer and exempted as
1.14inventory under subdivision 9a. Travel trailers not conspicuously displaying current
1.15registration plates on the property tax assessment date shall be taxed as manufactured
1.16homes if occupied as human dwelling places.
1.17EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
1.18thereafter.
1.19 Sec. 2. Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
1.20to read:
1.21 Subd. 9a. Manufactured home as dealer inventory. Manufactured homes as
1.22defined in section 327.31, subdivision 6, shall be considered as dealer inventory if the
1.23home is:
2.1(1) listed as inventory and held by a licensed or limited dealer;
2.2(2) unoccupied and not available for rent;
2.3(3) may or may not be permanently connected to utilities when located in a
2.4manufactured park; and
2.5(4) may or may not be temporarily connected to utilities when located at a dealer's
2.6sales center.
2.7EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.8thereafter.
