MN HF4591

Modifies Minnesota Statutes section 273.41 to expand the definition of "attachments and appurtenances" for cooperative utility associations' distribution lines in rural areas.

Specifies that "attachments and appurtenances" include cooperative association-owned metering equipment, streetlights, and any other infrastructure physically or electrically connected to the distribution system.

Maintains the existing $10 tax per 100 members (or fraction thereof) imposed on cooperative associations, which replaces all personal property taxes on distribution lines and appurtenances.

Preserves existing tax payment deadline of March 1, penalty provisions (10 percent for late payment), and interest accrual at the rate specified in section 270C.40.

Takes effect the day following final enactment.