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Anoka County City of Lino Lakes <br />wood, or wood products; and (8) maple syrup taken from trees grown by a person licensed <br />by the Minnesota Department of Agriculture under chapter 28A as a food processor. (j) If a <br />parcel used for agricultural purposes is also used for commercial or industrial purposes, <br />including but not limited to: (1) wholesale and retail sales; (2) processing of raw agricultural <br />products or other goods; (3) warehousing or storage of processed goods; and (4) office <br />facilities for the support of the activities enumerated in clauses (1), (2), and (3), the assessor <br />shall classify the part of the parcel used for agricultural purposes as class 1b, 2a, or 2b, <br />whichever is appropriate, and the remainder in the class appropriate to its use. The grading, <br />sorting, and packaging of raw agricultural products for first sale is considered an agricultural <br />purpose. A greenhouse or other building where horticultural or nursery products are grown <br />that is also used for the conduct of retail sales must be classified as agricultural if it is <br />primarily used for the growing of horticultural or nursery products from seed, cuttings, or <br />roots and occasionally as a showroom for the retail sale of those products. Use of a <br />greenhouse or building only for the display of already grown horticultural or nursery products <br />does not qualify as an agricultural purpose. (k) The assessor shall determine and list <br />separately on the records the market value of the homestead dwelling and the one acre of <br />land on which that dwelling is located. If any farm buildings or structures are located on this <br />homesteaded acre of land, their market value shall not be included in this separate <br />determination. (l) Class 2d airport landing area consists of a landing area or public access <br />area of a privately owned public use airport. It has a class rate of one percent of market <br />value. To qualify for classification under this paragraph, a privately owned public use airport <br />must be licensed as a public airport under section 360.018. For purposes of this paragraph, <br />"landing area" means that part of a privately owned public use airport properly cleared, <br />regularly maintained, and made available to the public for use by aircraft and includes <br />runways, taxiways, aprons, and sites upon which are situated landing or navigational aids. <br />A landing area also includes land underlying both the primary surface and the approach <br />surfaces that comply with all of the following: (i) the land is properly cleared and regularly <br />maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but <br />that portion of the land that contains facilities for servicing, repair, or maintenance of aircraft <br />is not included as a landing area; (ii) the land is part of the airport property; and (iii) the land <br />is not used for commercial or residential purposes. The land contained in a landing area <br />under this paragraph must be described and certified by the commissioner of transportation. <br />The certification is effective until it is modified, or until the airport or landing area no longer <br />meets the requirements of this paragraph. For purposes of this paragraph, "public access <br />area" means property used as an aircraft parking ramp, apron, or storage hangar, or an <br />arrival and departure building in connection with the airport. (m) Class 2e consists of land <br />with a commercial aggregate deposit that is not actively being mined and is not otherwise <br />classified as class 2a or 2b, provided that the land is not located in a county that has elected <br />to opt-out of the aggregate preservation program as provided in section 273.1115, <br />subdivision 6. It has a class rate of one percent of market value. To qualify for classification <br />under this paragraph, the property must be at least ten contiguous acres in size and the <br />owner of the property must record with the county recorder of the county in which the <br />property is located an affidavit containing: (1) a legal description of the property; (2) a <br />disclosure that the property contains a commercial aggregate deposit that is not actively <br />being mined but is present on the entire parcel enrolled; (3) documentation that the <br />conditional use under the county or local zoning ordinance of this property is for mining; and <br />(4) documentation that a permit has been issued by the local unit of government or the <br />mining activity is allowed under local ordinance. The disclosure must include a statement <br />from a registered professional geologist, engineer, or soil scientist delineating the deposit <br />and certifying that it is a commercial aggregate deposit. For purposes of this section and <br />section 273.1115, "commercial aggregate deposit" means a deposit that will yield crushed <br />stone or sand and gravel that is suitable for use as a construction aggregate; and "actively <br />36 <br />