1999 Minnesota 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, 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.  

    HIST: 1975 c 13 s 91; 1983 c 213 s 23; 1994 c 628 art 3 s 185; 
 1996 c 305 art 1 s 105