MN HF1944

Allows wireless communication installations and related equipment capable of providing technology beneficial to farming activities as a permitted commercial operation on agricultural preserves under Minnesota Statutes sections 40A.18 and 473H.17.

Permits surviving owners to terminate an agricultural preserve within 180 days of an owner's death by notifying the appropriate authority on a form provided by the Commissioner of Agriculture.

Imposes an additional tax penalty equal to 50 percent of currently levied taxes on property when an agricultural preserve is terminated due to owner death, distributed among jurisdictions in proportion to current year taxes.

Defines "qualifying person" for early termination purposes to include partners, shareholders, trustees, and members of entities permitted to own agricultural land under Minnesota Statutes section 500.24.

Effective dates: wireless communication provisions effective the day following enactment; death of owner termination provisions effective July 1, 2015.