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Anoka County City of LinoLakes
<br />purposes, including but not limited to:
<br />(1) wholesale and retail sales;
<br />(2) processing of raw agricultural products or other goods;
<br />(3) warehousing or storage of processed goods; and
<br />(4) office facilities for the support of the activities enumerated in clauses (1), (2), and (3),
<br />the assessor shall classify the part of the parcel used for agricultural purposes as class 1 b, 2a, or
<br />2b, 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 that is
<br />also used for the conduct of retail sales must be classified as agricultural if it is primarily used for
<br />the growing of horticultural or nursery products from seed, cuttings, or roots and occasionally as a
<br />showroom for the retail sale of those products. Use of a greenhouse or building only for the display
<br />of already grown horticultural or nursery products does not qualify as an agricultural purpose.
<br />The assessor shall determine and list separately on the records the market value of the
<br />homestead dwelling and the one acre of land on which that dwelling is located. If any farm
<br />buildings or structures are located on this homesteaded acre of land, their market value shall
<br />not be included in this separate determination.
<br />(g) To qualify for classification under paragraph (b), clause (4), a privately owned public
<br />use airport must be licensed as a public airport under section 360.018. For purposes of paragraph
<br />(b), clause (4), "landing area" means that part of a privately owned public use airport properly
<br />cleared, 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. A
<br />landing area also includes land underlying both the primary surface and the approach surfaces that
<br />comply with all of the following:
<br />(i) the land is properly cleared and regularly maintained for the primary purposes of the
<br />landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities for
<br />servicing, repair, or maintenance of aircraft is not included as a landing area;
<br />(ii) the land is part of the airport property; and
<br />(iii) the land is not used for commercial or residential purposes.
<br />The land contained in a landing area under paragraph (b), clause (4), must be described and
<br />certified by the commissioner of transportation. The certification is effective until it is modified,
<br />or until the airport or landing area no longer meets the requirements of paragraph (b), clause
<br />(4). For purposes of paragraph (b), clause (4), "public access area" means property used as an
<br />aircraft parking ramp, apron, or storage hangar, or an arrival and departure building in connection
<br />with the airport.
<br />Subd. 24. Class 3. (a) Commercial and industrial property and utility real and personal
<br />property is class 3a.
<br />(1) Except as otherwise provided, each parcel of commercial, industrial, or utility real
<br />property has a class rate of 1.5 percent of the first tier of market value, and 2.0 percent of the
<br />remaining market value. In the case of contiguous parcels of property owned by the same person
<br />or entity, only the value equal to the first -tier value of the contiguous parcels qualifies for the
<br />reduced class rate, except that contiguous parcels owned by the same person or entity shall be
<br />eligible for the first -tier value class rate on each separate business operated by the owner of
<br />the property, provided the business is housed in a separate structure. For the purposes of this
<br />subdivision, the first tier means the first $150,000 of market value. Real property owned in fee by
<br />a utility for transmission line right -of -way shall be classified at the class rate for the higher tier.
<br />For purposes of this subdivision, parcels are considered to be contiguous even if they are
<br />separated from each other by a road, street, waterway, or other similar intervening type of
<br />property. Connections between parcels that consist of power lines or pipelines do not cause the
<br />parcels to be contiguous. Property owners who have contiguous parcels of property that constitute
<br />separate businesses that may qualify for the first -tier class rate shall notify the assessor by July 1,
<br />for treatment beginning in the following taxes payable year.
<br />(2) All personal property that is: (i) part of an electric generation, transmission, or
<br />distribution system; or (ii) part of a pipeline system transporting or distributing water, gas, crude
<br />oil, or petroleum products; and (iii) not described in clause (3), and all railroad operating property
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