Minnesota Statutes 398A.05 – Tax Exemption
Current as of: 2023 | Check for updates
|
Other versions
The property and income of an authority shall be exempt from all taxation, except that sections 272.01, subdivision 2, and 273.19 shall apply to any use or lease of the property, other than operation of a railroad line by a railroad company.
Terms Used In Minnesota Statutes 398A.05
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC