Minnesota Statutes 272.0213 – Leased Seasonal-Recreational Land
Current as of: 2023 | Check for updates
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(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19. “Qualified lands” for purposes of this section means land that:
(1) is owned by a county, city, town, or the state; and
(2) is rented by the entity for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential use, or class 1c commercial seasonal-recreational residential use.
(b) Lands owned by the federal government and rented for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential, or class 1c commercial seasonal-recreational residential use are exempt from taxation, including the tax under section 273.19.
Terms Used In Minnesota Statutes 272.0213
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44