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1 Anoka County City of LinoLakes
<br />' is not devoted to commercial recreational use for more than 250 days in the year preceding the
<br />year of assessment and is located within two miles of the class 4c property with which it is used.
<br />Owners of real property devoted to temporary and seasonal residential occupancy for recreation
<br />purposes and all or a portion of which was devoted to commercial purposes for not more than
<br />' 250 days in the year preceding the year of assessment desiring classification as class 1 c or 4c,
<br />must submit a declaration to the assessor designating the cabins or units occupied for 250 days or
<br />less in the year preceding the year of assessment by January 15 of the assessment year. Those
<br />e cabins or units and a proportionate share of the land on which they are located will be designated
<br />class 1 c or 4c as otherwise provided. The remainder of the cabins or units and a proportionate
<br />share of the land on which they are located will be designated as class 3a. The owner of property
<br />' desiring designation as class 1 c or 4c property must provide guest registers or other records
<br />demonstrating that the units for which class 1 c or 4c designation is sought were not occupied for
<br />more than 250 days in the year preceding the assessment if so requested. The portion of a property
<br />operated as a (1) restaurant, (2) bar, (3) gift shop, and (4) other nonresidential facility operated
<br />' on a commercial basis not directly related to temporary and seasonal residential occupancy for
<br />recreation purposes shall not qualify for class 1 c or 4c;
<br />(2) qualified property used as a golf course if:
<br />' (i) it is open to the public on a daily fee basis. It may charge membership fees or dues, but a
<br />membership fee may not be required in order to use the property for golfing, and its green fees for
<br />golfing must be comparable to green fees typically charged by municipal courses; and
<br />(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
<br />A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with the
<br />golf course is classified as class 3a property;
<br />(3) real property up to a maximum of one acre of land owned by a nonprofit community
<br />' service oriented organization; provided that the property is not used for a revenue - producing
<br />activity for more than six days in the calendar year preceding the year of assessment and the
<br />property is not used for residential purposes on either a temporary or permanent basis. For
<br />' purposes of this clause, a "nonprofit community service oriented organization" means any
<br />corporation, society, association, foundation, or institution organized and operated exclusively for
<br />charitable, religious, fraternal, civic, or educational purposes, and which is exempt from federal
<br />income taxation pursuant to section 501(c)(3), (10), or (19) of the Internal Revenue Code of
<br />e 1986, as amended through December 31, 1990. For purposes of this clause, "revenue- producing
<br />activities" shall include but not be limited to property or that portion of the property that is used
<br />as an on -sale intoxicating liquor or 3.2 percent malt liquor establishment licensed under chapter
<br />340A, a restaurant open to the public, bowling alley, a retail store, gambling conducted by
<br />organizations licensed under chapter 349, an insurance business, or office or other space leased
<br />or rented to a lessee who conducts a for - profit enterprise on the premises. Any portion of the
<br />property which is used for revenue - producing activities for more than six days in the calendar
<br />year preceding the year of assessment shall be assessed as class 3a. The use of the property for
<br />social events open exclusively to members and their guests for periods of less than 24 hours,
<br />when an admission is not charged nor any revenues are received by the organization shall not
<br />' be considered a revenue - producing activity;
<br />(4) postsecondary student housing of not more than one acre of land that is owned by
<br />a nonprofit corporation organized under chapter 317A and is used exclusively by a student
<br />' cooperative, sorority, or fraternity for on- campus housing or housing located within two miles
<br />of the border of a college campus;
<br />(5) manufactured home parks as defined in section 327.14, subdivision 3;
<br />' (6) real property that is actively and exclusively devoted to indoor fitness, health, social,
<br />recreational, and related uses, is owned and operated by a not - for - profit corporation, and is located
<br />within the metropolitan area as defined in section 473.121, subdivision 2;
<br />(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under
<br />' section 272.01, subdivision 2, and the land on which it is located, provided that:
<br />(i) the land is on an airport owned or operated by a city, town, county, Metropolitan Airports
<br />Commission, or group thereof; and
<br />(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased
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