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Anoka County City of Lino Lakes 32 273.13 CLASSIFICATION OF PROPERTY. Subdivision 1.How classified. All real and personal property subject to a general property tax and not subject to any gross earnings or other in-lieu tax is hereby classified for purposes of taxation as provided by this section. Subd. 2.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 2a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 3.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 4.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 5.[Repealed, Ex1971 c 31 art 22 s 5] Subd. 5a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 6.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 6a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 7.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 7a.[Repealed, 1988 c 719 art 5 s 81] Subd. 7b.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 7c.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 7d.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 8.[Repealed, Ex1967 c 32 art 4 s 3] Subd. 8a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 9.[Repealed, 1988 c 719 art 5 s 81] Subd. 10.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 11.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 12.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 13.[Repealed, 1974 c 313 s 1] Subd. 14.[Repealed, 1984 c 593 s 46] Subd. 14a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 15.[Repealed, Ex1971 c 31 art 36 s 2] Subd. 15a.[Repealed, 1988 c 719 art 5 s 81] Subd. 15b.[Repealed, 1983 c 342 art 2 s 30] Subd. 16.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 17.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 17a.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 17b.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 17c.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 17d.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 18.[Repealed, 1983 c 222 s 45] Subd. 19.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 20.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 21.[Repealed, 1Sp1985 c 14 art 4 s 98] Subd. 21a.Class rate. In this section, wherever the "class rate" of a class of property is specified without qualification as to whether it is the property's "net class rate" or its "gross class rate," the "net class rate" and "gross class rate" of that property are the same as its "class rate." Subd. 21b.Tax capacity. (a) Gross tax capacity means the product of the appropriate gross class rates in this section and market values. (b) Net tax capacity means the product of the appropriate net class rates in this section and market values. Subd. 22. Class 1. (a) Except as provided in subdivision 23 and in paragraphs (b) and (c), real estate which is residential and used for homestead purposes is class 1a. In the case of a duplex or triplex in which one of the units is used for homestead purposes, the entire property is deemed to be used for homestead purposes. The market value of class 1a property must be determined