1.1 	A bill for an act
1.2 	relating to taxation; providing for appeals of denial of green acres treatment;
1.3 	amending Minnesota Statutes 2010, section 273.111, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2010, section 273.111, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 17.Appeal. If an assessor denies an application for valuation under this 
1.8 	section, the applicant may appeal the decision to the local board of appeal and equalization 
1.9 	as provided under section 274.01.

1.10 	EFFECTIVE DATE. This section is effective for appeals denied after June 30, 
1.11 	2011.