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S.F. No. 3735 - Exemption Certain Natural Gas Pipelines from the State General Levy
Author: Senator Mark Johnson
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: April 23, 2018


SF 3735 exempts certain natural gas pipelines from the state general levy. The exemption applies for a period not to exceed 12 years, provided that once a facility no longer qualifies for the exemption, it may not subsequently qualify.   

Section 1. Levy amount. Provides that the state general levy amount must be reduced each year by the amount of tax that would be paid by property exempt under Section 2.

Section 2. Commercial-industrial tax capacity. Exempts the personal property of an intrastate natural gas transportation or distribution pipeline system that is:

  1. constructed after January 1, 2018; and
  2. located in an area outside the seven-county metropolitan area in which households or businesses lacked access to natural gas distribution systems as of January 1, 2018.

Effective Date. All sections are effective beginning with assessment year 2019.

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