2002 Minnesota Statutes

     458D.23 Property exempt from taxation. 

    Any properties, real or personal, owned, leased, 
 controlled, used, or occupied by the sanitary board for any 
 purpose under sections 458D.01 to 458D.24 are declared to be 
 acquired, owned, leased, controlled, used and occupied for 
 public, governmental, and municipal purposes, and shall be 
 exempt from taxation by the state or any political subdivision 
 of the state, except to the extent that the property is subject 
 to the sales and use tax under chapter 297A, provided that such 
 properties shall be subject to special assessments levied by a 
 political subdivision for a local improvement in amounts 
 proportionate to and not exceeding the special benefit received 
 by the properties from such improvement.  No possible use of any 
 such properties in any manner different from their use as part 
 of a disposal system at the time shall be considered in 
 determining the special benefit received by such properties.  
 All such assessments shall be subject to final approval by the 
 board, whose determination of the benefits shall be conclusive 
 upon the political subdivision levying the assessment.  All 
 bonds, certificates of indebtedness or other obligations of the 
 board, and the interest thereon, shall be exempt from taxation 
 by the state or any political subdivision of the state. 

    HIST: 1971 c 478 s 22; 2000 c 418 art 2 s 6; 2002 c 379 art 1 
 s 87