{"data":{"id":"us-mn/minn.-stat.-272.0213","jurisdiction":"us-mn","citation":"Minn. Stat. § 272.0213","heading":"LEASED SEASONAL-RECREATIONAL LAND.","body":"(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:\n(1) is owned by a county, city, town, or the state; and\n(2) is rented by the entity for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential use, or class 1c commercial seasonal-recreational residential use.\n(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.","path":["PROPERTY TAXES","CHAPTER 272. TAXATION, GENERAL PROVISIONS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/272.0213","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"baf998a132c143f83990ee402a58191d0a5afad6a637df64df67e288ac6b17d9","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-272.0212","next":"us-mn/minn.-stat.-272.022"},"notice":"GroundRules: Original legal text. Not legal advice."}