A county board may elect, by resolution, to exempt from taxation, including the tax under section 273.19, qualified lands. "Qualified lands" for purposes of this section means property that:
(1) is owned by a county, city, town, the state, or the federal governments;
(2) is rented by the entity for noncommercial seasonal-recreational or noncommercial seasonal-recreational residential use; and
(3) was rented for the purposes specified in clause (2) and was exempt from taxation for property taxes payable in 2008.
Official Publication of the State of Minnesota
Revisor of Statutes