Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
272.021 PROPERTY OF VOLUNTEER FIRE DEPARTMENT EXEMPT FROM
TAXATION.
The property of any volunteer fire department used exclusively for the prevention of and
protection from fire to the property of the community is declared to be public property used for
essential public and governmental purposes, and such property of the volunteer fire department
shall be exempt from all taxes and special assessments of the city, the county, the state, or any
political subdivision thereof.
History: 1947 c 330 s 1
TAXATION.
The property of any volunteer fire department used exclusively for the prevention of and
protection from fire to the property of the community is declared to be public property used for
essential public and governmental purposes, and such property of the volunteer fire department
shall be exempt from all taxes and special assessments of the city, the county, the state, or any
political subdivision thereof.
History: 1947 c 330 s 1
Official Publication of the State of Minnesota
Revisor of Statutes