Minnesota § 272.0213 LEASED SEASONAL-RECREATIONAL LAND

Minnesota Statutes

§ 272.0213 — LEASED SEASONAL-RECREATIONAL LAND

Minnesota § 272.0213

PartPROPERTY TAXES

Ch. 272TAXATION, GENERAL PROVISIONS

This text of Minnesota § 272.0213 (LEASED SEASONAL-RECREATIONAL LAND) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 272.0213 (2026).

Text

(a)Qualified lands, as defined in this section, are exempt from taxation, including the tax under section273.19. "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 section273.19.

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(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section273.19. "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 section273.19.