{"data":{"id":"us-mn/minn.-stat.-383c.164","jurisdiction":"us-mn","citation":"Minn. Stat. § 383C.164","heading":"FAIRGROUNDS; EXEMPT FROM TAXATION.","body":"Land and buildings used exclusively as the site for a county or community fair under section 383C.16 or 383C.161 are exempt from property taxation.","path":["COUNTIES, COUNTY OFFICERS, REGIONAL AUTHORITIES","CHAPTER 383C. ST. LOUIS COUNTY","FAIRS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/383C.164","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:44Z","sha256":"6cff708940d0c237948e1517c4f22dc56c9ec255c1e2884ad38a50ffbcce013b","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-383c.163","next":"us-mn/minn.-stat.-383c.17"},"notice":"GroundRules: Original legal text. Not legal advice."}