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Minnesota Legislature

Office of the Revisor of Statutes

(a) Lands constituting any major airport or a part thereof now and which may hereafter be
operated by any public corporation organized under sections 473.601 to 473.679, and embraced
within any city or school district organized under the laws of the state, are hereby detached from
such city or school district.
(b)(i) Except as provided in clause (ii), real and personal property, including real and personal
property otherwise taxable under section 272.01, constituting all or part of an intermediate airport
operated by a public corporation organized under sections 473.601 to 473.679 and embraced
within a home rule charter or statutory city or school district is exempt from taxation by the
city or school district.
(ii) The county assessor of the county where the property under this paragraph is located shall
determine the total market value for all property at that site for assessment year 2001, compare
it to the market value of the property existing on that site for the 1996 assessment, and report
those market values to the commission. If the total market value has not increased by at least 20
percent, the property tax exemption under clause (i) shall expire and the property shall be taxable
beginning in assessment year 2001 and thereafter, for taxes payable in 2002 and thereafter. The
provisions of section 473.629 apply to lands exempted from property tax under this paragraph.
(c) For the purposes of this section, an intermediate airport is an airport that as of March
14, 1996, is a primary reliever airport, provides general aviation services, has a primary runway
between 5,001 and 8,000 feet in length, and has precision instrument capability.
History: 1975 c 13 s 105; 1996 c 471 art 3 s 43