1.1    .................... moves to amend H.F. No. 2362, the delete everything amendment
1.2(A07-0842), as follows:
1.3Page 37, after line 29, insert:

1.4    "Sec. 13. Minnesota Statutes 2006, section 273.125, subdivision 8, is amended to read:
1.5    Subd. 8. Manufactured homes; sectional structures. (a) In this section,
1.6"manufactured home" means a structure transportable in one or more sections, which is
1.7built on a permanent chassis, and designed to be used as a dwelling with or without a
1.8permanent foundation when connected to the required utilities, and contains the plumbing,
1.9heating, air conditioning, and electrical systems in it. Manufactured home includes any
1.10accessory structure that is an addition or supplement to the manufactured home and, when
1.11installed, becomes a part of the manufactured home.
1.12    (b) Except as provided in paragraph (c), a manufactured home that meets each of the
1.13following criteria must be valued and assessed as an improvement to real property, the
1.14appropriate real property classification applies, and the valuation is subject to review and
1.15the taxes payable in the manner provided for real property:
1.16    (1) the owner of the unit holds title to the land on which it is situated;
1.17    (2) the unit is affixed to the land by a permanent foundation or is installed at its
1.18location in accordance with the Manufactured Home Building Code in sections 327.31
1.19to 327.34, and rules adopted under those sections, or is affixed to the land like other real
1.20property in the taxing district; and
1.21    (3) the unit is connected to public utilities, has a well and septic tank system, or is
1.22serviced by water and sewer facilities comparable to other real property in the taxing
1.23district.
1.24    (c) A manufactured home that meets each of the following criteria must be assessed
1.25at the rate provided by the appropriate real property classification but must be treated as
1.26personal property, and the valuation is subject to review and the taxes payable in the
1.27manner provided in this section:
2.1    (1) the owner of the unit is a lessee of the land under the terms of a lease, or the unit
2.2is located in a manufactured home park but is not the homestead of the park owner;
2.3    (2) the unit is affixed to the land by a permanent foundation or is installed at its
2.4location in accordance with the Manufactured Home Building Code contained in sections
2.5327.31 to 327.34, and the rules adopted under those sections, or is affixed to the land like
2.6other real property in the taxing district; and
2.7    (3) the unit is connected to public utilities, has a well and septic tank system, or is
2.8serviced by water and sewer facilities comparable to other real property in the taxing
2.9district.
2.10    (d) Sectional structures must be valued and assessed as an improvement to real
2.11property if the owner of the structure holds title to the land on which it is located or is a
2.12qualifying lessee of the land under section 273.19. In this paragraph "sectional structure"
2.13means a building or structural unit that has been in whole or substantial part manufactured
2.14or constructed at an off-site location to be wholly or partially assembled on-site alone or
2.15with other units and attached to a permanent foundation.
2.16    (e) The commissioner of revenue may adopt rules under the Administrative
2.17Procedure Act to establish additional criteria for the classification of manufactured homes
2.18and sectional structures under this subdivision.
2.19    (f) A storage shed, deck, or similar improvement constructed on property that is
2.20leased or rented as a site for a manufactured home, sectional structure, park trailer, or
2.21travel trailer is taxable as provided in this section. In the case of property that is leased or
2.22rented as a site for a travel trailer, a storage shed, deck, or similar improvement on the
2.23site that is considered personal property under this paragraph is taxable only if its total
2.24estimated market value is over $500 $1,000. The property is taxable as personal property
2.25to the lessee of the site if it is not owned by the owner of the site. The property is taxable
2.26as real estate if it is owned by the owner of the site. As a condition of permitting the owner
2.27of the manufactured home, sectional structure, park trailer, or travel trailer to construct
2.28improvements on the leased or rented site, the owner of the site must obtain the permanent
2.29home address of the lessee or user of the site. The site owner must provide the name
2.30and address to the assessor upon request.
2.31EFFECTIVE DATE.This section is effective for assessment year 2007 and
2.32thereafter, for taxes payable in 2008 and thereafter."
2.33Renumber the sections in sequence and correct the internal references
2.34Amend the title accordingly