SKATING RINKS

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

Counties, Minn. Statutes 2026 373.40, 373.43, 373.44

Duluth Heritage Sports Center, sales and use taxes, exemption, Minn. Statutes 2026 297A.70

Hockey arenas, see HOCKEY ARENAS

Ice centers

Amateur Sports Commission, Minn. Statutes 2026 240A.09, 240A.10

Bonds, Minn. Statutes 2026 240A.11

Equipment, joint purchasing agreements, Minn. Statutes 2026 240A.10

Grants, Minn. Statutes 2026 240A.09

Ice time, gender balance, Minn. Statutes 2026 15.98, 240A.09

Joint powers agreement, school district ice arenas, Minn. Statutes 2026 373.43

Licenses, town boards of supervisors, Minn. Statutes 2026 366.01

Personal property taxes, exemptions, Minn. Statutes 2026 272.02, 272.025

Property taxes

Exemptions, Minn. Statutes 2026 272.02, 272.025

School district ice arenas, property taxes for, Minn. Statutes 2026 126C.45

Public assembly tents, see PUBLIC ASSEMBLY TENTS

Ramsey County, enclosed sports arenas, Minn. Statutes 2026 383A.07

School district ice arenas, Minn. Statutes 2026 126C.45, 373.43

Youth ice facilities, local governments, funding, public indebtedness, Minn. Statutes 2026 475.58