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Minnesota Legislature

Office of the Revisor of Statutes

473.545 PROPERTY EXEMPT FROM TAXATION.
Any properties, real or personal, owned, leased, controlled, used, or occupied by the
council for any purpose referred to in Minnesota Statutes 1984, section 473.502, 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 the metropolitan 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 confirmation by the Metropolitan Council, whose determination of the
benefits shall be conclusive upon the political subdivision levying the assessment.
History: 1975 c 13 s 91; 1983 c 213 s 23; 1994 c 628 art 3 s 185; 1996 c 305 art 1 s 105;
2000 c 418 art 2 s 10