1.1                          A bill for an act 
  1.2             relating to taxation; property; providing that the 
  1.3             commissioner of revenue assess wind energy conversion 
  1.4             systems; amending Minnesota Statutes 1998, section 
  1.5             273.37, subdivision 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 273.37, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  Taxable wind energy conversion systems, as 
  1.10  defined in section 216C.06, subdivision 12, which are not owned, 
  1.11  operated, and exclusively controlled by the owner of the land 
  1.12  upon which the system is situated, must be listed and assessed 
  1.13  by the commissioner of revenue as personal property in the name 
  1.14  of the owner of the system in the taxing district where it is 
  1.15  situated. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for the 2000 assessment and 
  1.18  thereafter.