SKATING RINKS

Admissions, sales and use taxes, Minn. Rules 8130.1900

City recreational facilities and programs, see Recreational facilities and programs under CITIES

Counties, Minn. Statutes 2025 373.40, 373.43, 373.44

Duluth Heritage Sports Center, sales and use taxes, exemption, Minn. Statutes 2025 297A.70

Hockey arenas, see HOCKEY ARENAS

Ice centers

Amateur Sports Commission, Minn. Statutes 2025 240A.09, 240A.10

Bonds, Minn. Statutes 2025 240A.11

Equipment, joint purchasing agreements, Minn. Statutes 2025 240A.10

Grants, Minn. Statutes 2025 240A.09

Ice time, gender balance, Minn. Statutes 2025 15.98, 240A.09

Indoor ice arenas, air quality, Minn. Rules 4620.3900 to 4620.4800

Joint powers agreement, school district ice arenas, Minn. Statutes 2025 373.43

Licenses, town boards of supervisors, Minn. Statutes 2025 366.01

Personal property taxes, exemptions, Minn. Statutes 2025 272.02, 272.025

Property taxes

Exemptions, Minn. Statutes 2025 272.02, 272.025

School district ice arenas, property taxes for, Minn. Statutes 2025 126C.45

Public assembly tents, see PUBLIC ASSEMBLY TENTS

Ramsey County, enclosed sports arenas, Minn. Statutes 2025 383A.07

Recycling space, building code, Minn. Rules 1303.1500

Sales and use taxes, admissions, Minn. Rules 8130.0900

School district ice arenas, Minn. Statutes 2025 126C.45, 373.43

Youth ice facilities, local governments, funding, public indebtedness, Minn. Statutes 2025 475.58