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Chapter 272
Section 272.0213
Recent History
- 2017 272.0213 Amended 2017 c 1 art 2 s 6
- 2010 272.0213 Amended 2010 c 389 art 1 s 4
- 2008 272.0213 New 2008 c 366 art 6 s 7
This is an historical version of this statute chapter. Also view the most recent published version.
272.0213 LEASED SEASONAL-RECREATIONAL LAND.
A county board may elect, by resolution, to exempt from taxation, including the tax under section 273.19, qualified lands. "Qualified lands" for purposes of this section means property that:
(1) is owned by a county, city, town, the state, or the federal governments;
(2) is rented by the entity for noncommercial seasonal-recreational or noncommercial seasonal-recreational residential use; and
(3) was rented for the purposes specified in clause (2) and was exempt from taxation for property taxes payable in 2008.
History:
Official Publication of the State of Minnesota
Revisor of Statutes