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Anoka County City of Lino Lakes
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<br />metropolitan area as defined in section 473.121, subdivision 2; (7) a leased or privately
<br />owned noncommercial aircraft storage hangar not exempt under section 272.01, subdivision
<br />2 , and the land on which it is located, provided that: (i) the land is on an airport owned or
<br />operated by a city, town, county, Metropolitan Airports Commission, or group thereof; and
<br />(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased
<br />premise, prohibits commercial activity performed at the hangar. If a hangar classified under
<br />this clause is sold after June 30, 2000, a bill of sale must be filed by the new owner with the
<br />assessor of the county where the property is located within 60 days of the sale; (8) a
<br />privately owned noncommercial aircraft storage hangar not exempt under section 272.01,
<br />subdivision 2, and the land on which it is located, provided that: (i) the land abuts a public
<br />airport; and (ii) the owner of the aircraft storage hangar provides the assessor with a signed
<br />agreement restricting the use of the premises, prohibiting commercial use or activity
<br />performed at the hangar; and (9) residential real estate, a portion of which is used by the
<br />owner for homestead purposes, and that is also a place of lodging, if all of the following
<br />criteria are met: (i) rooms are provided for rent to transient guests that generally stay for
<br />periods of 14 or fewer days; (ii) meals are provided to persons who rent rooms, the cost of
<br />which is incorporated in the basic room rate; (iii) meals are not provided to the general public
<br />except for special events on fewer than seven days in the calendar year preceding the year
<br />of the assessment; and (iv) the owner is the operator of the property. The market value
<br />subject to the 4c classification under this clause is limited to five rental units. Any rental
<br />units on the property in excess of five, must be valued and assessed as class 3a. The portion
<br />of the property used for purposes of a homestead by the owner must be classified as class
<br />1a property under subdivision 22; (10) real property up to a maximum of three acres and
<br />operated as a restaurant as defined under section 157.15, subdivision 12, provided it: (A) is
<br />located on a lake as defined under section 103G.005, subdivision 15, paragraph (a), clause
<br />(3); and (B) is either devoted to commercial purposes for not more than 250 consecutive
<br />days, or receives at least 60 percent of its annual gross receipts from business conducted
<br />during four consecutive months. Gross receipts from the sale of alcoholic beverages must
<br />be included in determining the property's qualification under sub item (B). The property's
<br />primary business must be as a restaurant and not as a bar. Gross receipts from gift shop
<br />sales located on the premises must be excluded. Owners of real property desiring 4c
<br />classification under this clause must submit an annual declaration to the assessor by
<br />February 1 of the current assessment year, based on the property's relevant information for
<br />the preceding assessment year; and (11) lakeshore and riparian property and adjacent
<br />land, not to exceed six acres, used as a marina, as defined in section 86A.20, subdivision
<br />5 , which is made accessible to the public and devoted to recreational use for marina
<br />services. The marina owner must annually provide evidence to the assessor that it provides
<br />services, including lake or river access to the public. No more than 800 feet of lakeshore
<br />may be included in this classification. Buildings used in conjunction with a marina for marina
<br />services, including but not limited to buildings used to provide food and beverage services,
<br />fuel, boat repairs, or the sale of bait or fishing tackle, are classified as class 3a property.
<br />Class 4c property has a class rate of 1.5 percent of market value, except that (i) each parcel
<br />of seasonal residential recreational property not used for commercial purposes has the
<br />same class rates as class 4bb property, (ii) manufactured home parks assessed under
<br />clause (5) have the same class rate as class 4b property, (iii) commercial-use seasonal
<br />residential recreational property and marina recreational land as described in clause (11),
<br />has a class rate of one percent for the first $500,000 of market value, and 1.25 percent for
<br />the remaining market value, (iv) the market value of property described in clause (4) has a
<br />class rate of one percent, (v) the market value of property described in clauses (2), (6), and
<br />(10) has a class rate of 1.25 percent, and (vi) that portion of the market value of property in
<br />clause (9) qualifying for class 4c property has a class rate of 1.25 percent. (e) Class 4d
<br />property is qualifying low-income rental housing certified to the assessor by the Housing
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