US Laws, Codes, Statutes & Cases

     360.035 Exemption from taxation. 

    Any properties, real or personal, acquired, owned, leased, 
 controlled, used, or occupied by a municipality for any of the 
 purposes of sections 360.011 to 360.076, are declared to be 
 acquired, owned, leased, controlled, used, or occupied for 
 public, governmental, and municipal purposes, and shall be 
 exempt from taxation by the state or any of its political 
 subdivisions, except to the extent that the property is subject 
 to the sales and use tax under chapter 297A.  Nothing contained 
 in sections 360.011 to 360.076 shall be construed as exempting 
 properties, real or personal, leased from the municipality to a 
 tenant or lessee who is a private person, association, or 
 corporation from assessments or taxes.  Leased municipal airport 
 property that is not located at the airport operated by the 
 metropolitan airports commission shall not be subject to payment 
 of any portion of rentals under section 272.68, subdivision 3. 

    HIST: 1945 c 303 s 14; 1978 c 674 s 58; 1979 c 303 art 2 s 35; 
 1Sp1981 c 1 art 2 s 23; 2000 c 418 art 2 s 3 

Copyright 2005 by the Office of Revisor of Statutes, State of Minnesota.