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Anoka County City of Lino Lakes
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<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
<br />section 273.112, subdivision 3, paragraph (d). A structure used as a clubhouse, restaurant,
<br />or place of refreshment in conjunction with the golf course is classified as class 3a property;
<br />(3) real property up to a maximum of three acres of land owned and used by a nonprofit
<br />community service oriented organization and not used for residential purposes on either a
<br />temporary or permanent basis, provided that: (i) the property is not used for a revenue-
<br />producing activity for more than six days in the calendar year preceding the year of
<br />assessment; or (ii) the organization makes annual charitable contributions and donations at
<br />least equal to the property's previous year's property taxes and the property is allowed to
<br />be used for public and community meetings or events for no charge, as appropriate to the
<br />size of the facility. For purposes of this clause, (A) "charitable contributions and donations"
<br />has the same meaning as lawful gambling purposes under section 3 49.12, subdivision 25,
<br />excluding those purposes relating to the payment of taxes, assessments, fees, auditing
<br />costs, and utility payments; (B) "property taxes" excludes the state general tax; (C) a
<br />"nonprofit community service oriented organization" means any corporation, society,
<br />association, foundation, or institution organized and operated exclusively for charitable,
<br />religious, fraternal, civic, or educational purposes, and which is exempt from federal income
<br />taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal Revenue Code; and
<br />(D) "revenue-producing activities" shall include but not be limited to property or that portion
<br />of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt liquor
<br />establishment licensed under chapter 340A, a restaurant open to the public, bowling alley,
<br />a retail store, gambling conducted by organizations licensed under chapter 349, an
<br />insurance business, or office or other space leased or rented to a lessee who conducts a
<br />for-profit enterprise on the premises. Any portion of the property not qualifying under either
<br />item (i) or (ii) is class 3a. The use of the property for social events open exclusively to
<br />members and their guests for periods of less than 24 hours, when an admission is not
<br />charged nor any revenues are received by the organization shall not be considered a
<br />revenue-producing activity. The organization shall maintain records of its charitable
<br />contributions and donations and of public meetings and events held on the property and
<br />make them available upon request any time to the assessor to ensure eligibility. An
<br />organization meeting the requirement under item (ii) must file an application by May 1 with
<br />the assessor for eligibility for the current year's assessment. The commissioner shall
<br />prescribe a uniform application form and instructions; (4) postsecondary student housing of
<br />not more than one acre of land that is owned by a nonprofit corporation organized under
<br />chapter 317A and is used exclusively by a student cooperative, sorority, or fraternity for on-
<br />campus housing or housing located within two miles of the border of a college campus; (5)
<br />manufactured home parks as defined in section 327.14, subdivision 3; (6) real property that
<br />is actively and exclusively devoted to indoor fitness, health, social, recreational, and related
<br />uses, is owned and operated by a not-for-profit corporation, and is located within the
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