|
Anoka County City of Lino Lakes
<br />cabins or units and a proportionate share of the land on which they are located must be
<br />designated class 4c under this clause as otherwise provided. The remainder of the cabins
<br />or units and a proportionate share of the land on which they are located will be designated
<br />as class 3a. The owner of property desiring designation as class 4c property under this
<br />clause must provide guest registers or other records demonstrating that the units for which
<br />class 4c designation is sought were not occupied for more than 250 days in the year
<br />preceding the assessment if so requested. The portion of a property operated as a (1)
<br />restaurant, (2) bar, (3) gift shop, (4) conference center or meeting room, and (5) other
<br />nonresidential facility operated on a commercial basis not directly related to temporary and
<br />seasonal residential occupancy for recreation purposes does not qualify for class 4c; (2)
<br />qualified property used as a golf course if: (i) it is open to the public on a daily fee basis. It
<br />may charge membership fees or dues, but a membership fee may not be required in order
<br />to use the property for golfing, and its green fees for golfing must be comparable to green
<br />fees typically charged by municipal courses; and (ii) it meets the requirements of section
<br />273.112, subdivision 3, paragraph (d). A structure used as a clubhouse, restaurant, or place
<br />of refreshment in conjunction with the golf course is classified as class 3a property; (3) real
<br />property up to a maximum of three acres of land owned and used by a nonprofit community
<br />service oriented organization and not used for residential purposes on either a temporary or
<br />permanent basis, provided that: (i) the property is not used for a revenue-producing activity
<br />for more than six days in the calendar year preceding the year of assessment; or (ii) the
<br />organization makes annual charitable contributions and donations at least equal to the
<br />property's previous year's property taxes and the property is allowed to be used for public
<br />and community meetings or events for no charge, as appropriate to the size of the facility.
<br />For purposes of this clause, (A) "charitable contributions and donations" has the same
<br />meaning as lawful gambling purposes under section 349.12, subdivision 25, excluding those
<br />purposes relating to the payment of taxes, assessments, fees, auditing costs, and utility
<br />payments; (B) "property taxes" excludes the state general tax; (C) a "nonprofit community
<br />service oriented organization" means any corporation, society, association, foundation, or
<br />institution organized and operated exclusively for charitable, religious, fraternal, civic, or
<br />educational purposes, and which is exempt from federal income taxation pursuant to section
<br />501(c)(3), (8), (10), or (19) of the Internal Revenue Code; and (D) "revenue-producing
<br />activities" shall include but not be limited to property or that portion of the property that is
<br />used as an on-sale intoxicating liquor or 3.2 percent malt liquor establishment licensed
<br />under chapter 340A, a restaurant open to the public, bowling alley, a retail store, gambling
<br />conducted by organizations licensed under chapter 349, an insurance business, or office or
<br />other space leased or rented to a lessee who conducts a for-profit enterprise on the
<br />premises. Any portion of the property not qualifying under either item (i) or (ii) is class 3a.
<br />The use of the property for social events open exclusively to members and their guests for
<br />periods of less than 24 hours, when an admission is not charged nor any revenues are
<br />received by the organization shall not be considered a revenue-producing activity. The
<br />organization shall maintain records of its charitable contributions and donations and of
<br />public meetings and events held on the property and make them available upon request any
<br />time to the assessor to ensure eligibility. An organization meeting the requirement under
<br />item (ii) must file an application by May 1 with the assessor for eligibility for the current
<br />year's assessment. The commissioner shall prescribe a uniform application form and
<br />instructions; (4) postsecondary student housing of not more than one acre of land that is
<br />owned by a nonprofit corporation organized under chapter 317A and is used exclusively by
<br />a student cooperative, sorority, or fraternity for on-campus housing or housing located within
<br />two miles of the border of a college campus; (5) manufactured home parks as defined in
<br />section 327.14, subdivision 3; (6) real property that is actively and exclusively devoted to
<br />indoor fitness, health, social, recreational, and related uses, is owned and operated by a
<br />not-for-profit corporation, and is located within the metropolitan area as defined in section
<br />39
<br />
|