{"data":{"id":"us-mn/minn.-stat.-398a.05","jurisdiction":"us-mn","citation":"Minn. Stat. § 398A.05","heading":"TAX EXEMPTION.","body":"The property and income of an authority shall be exempt from all taxation, except that sections 272.01, subdivision 2, and 273.19 shall apply to any use or lease of the property, other than operation of a railroad line by a railroad company.","path":["COUNTIES, COUNTY OFFICERS, REGIONAL AUTHORITIES","CHAPTER 398A. REGIONAL RAILROAD AUTHORITIES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/398A.05","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:45Z","sha256":"f4b129a524bf36e33d829cbc02fa437bfeea5a7493b35554c538232b72b6ade1","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-398a.04","next":"us-mn/minn.-stat.-398a.06"},"notice":"GroundRules: Original legal text. Not legal advice."}