Section 272.0213 - LEASED SEASONAL-RECREATIONAL LAND(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19. "Qualified lands" for purposes of this section means land that: (1) is owned by a county, city, town, or the state; and(2) is rented by the entity for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential use, or class 1c commercial seasonal-recreational residential use.(b) Lands owned by the federal government and rented for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential, or class 1c commercial seasonal-recreational residential use are exempt from taxation, including the tax under section 273.19.2008 c 366 art 6 s 7; 2010 c 389 art 1 s 4
Amended by 2017 Minn. Laws, ch. 1,s 2-6, eff. 8/1/2017.