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Anoka County City of LinoLakes
<br />classification, if taxable.
<br />Subd. 26.[Repealed, 1987 c 268 art 6 s 53]
<br />Subd. 27.[Repealed, 1987 c 268 art 6 s 53]
<br />Subd. 28.[Repealed, 1987 c 268 art 6 s 53]
<br />Subd. 29.[Repealed, 1987 c 268 art 6 s 53]
<br />Subd. 30.[Repealed, 1988 c 719 art 5 s 81]
<br />Subd. 31. Class 5. Class 5 property includes:
<br />(1) unmined iron ore and low -grade iron - bearing formations as defined in section 273.14; and
<br />(2) all other property not otherwise classified.
<br />Class 5 property has a class rate of 2.0 percent of market value.
<br />Subd. 32.[Repealed, 1998 c 389 art 2 s 21]
<br />Subd. 33. Classification of unimproved property. (a) All real property that is not improved
<br />with a structure must be classified according to its current use.
<br />(b) Real property that is not improved with a structure and for which there is no identifiable
<br />current use must be classified according to its highest and best use permitted under the local
<br />zoning ordinance. If the ordinance permits more than one use, the land must be classified
<br />according to the highest and best use permitted under the ordinance. If no such ordinance exists,
<br />the assessor shall consider the most likely potential use of the unimproved land based upon the
<br />use made of surrounding land or land in proximity to the unimproved land.
<br />History: (1993) 1913 c 483 s 1; 1923 c 140; 1933 c 132; 1933 c 359; 1937 c 365 s 1;
<br />Ex1937 c 86 s 1; 1939 c 48; 1941 c 436; 1941 c 437 ;; 1941 c 438; 1943 c 172 s 1; 1943 c 648 s 1;
<br />1945 c 274 s 1; 1945 c 527 s 1; 1947 c 537 s 1; 1949 c 723 s 1; 1951 c 510 s 1; 1951 c 585 s 1;
<br />1953 c 358 s 1,2; 1953 c 400 s 1; 1953 c 747 s 1,2; 1955 c 751 s 1,2; 1957 c 866 s 1; 1957 c 959 s
<br />1; 1959 c 40 s 1; 1959 c 338 s 1; 1959 c 541 s 1; 1959 c 562 s 3; Ex1959 c 70 art 1 s 2; 1961 c
<br />243 s 1; 1961 c 322 s 1; 1961 c 340 s 3; 1961 c 475 s 1; 1961 c 710 s 1; 1963 c 426 s 1; 1965 c
<br />259 s 1; 1967 c 606 s 1; Ex1967 c 32 art 1 s 2 -4; art 4 s 1; art 9 s 1,2; 1969 c 251 s 1; 1969 c 399
<br />s 49; 1969 c 407 s 1; 1969 c 417 s 1; 1969 c 422 s 1,2; 1969 c 709 s 4,5; 1969 c 760 s 1; 1969
<br />c 763 s 1; 1969 c 965 s 2; 1969 c 1126 s 2; 1969 c 1128 s 1,2; 1969 c 1132 s 1; 1969 c 1137 s
<br />1; 1971 c 226 s 1; 1971 c 427 s 3- 12,16,17; 1971 c 747 s 1; 1971 c 791 s 1; 1971 c 797 s 3,4;
<br />Ex1971 c 31 art 9 s 1; art 22 s 1,2,4,6,7,8; Ex1971 c 31 art 36 s 1; 1973 c 355 s 1,2; 1973 c 456 s
<br />1; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 590 s 1; 1973 c 650 art 14 s 1,2; art 20 s 3; art 24 s 3;
<br />1973 c 774 s 1; 1974 c 545 s 3; 1974 c 556 s 16; 1975 c 46 s 3; 1975 c 339 s 9; 1975 c 359 s 23;
<br />1975c376s 1; 1975c395s 1; 1975c437art 1s25,27,28; 1976c2s96,159- 161,170; 1976c
<br />181 s 2; 1976 c 245 s 1; 1977 c 319 s 1,2; 1977 c 347 s 43,44; 1977 c 423 art 3 s 5 -8; 1978 c 767
<br />s7 -11; 1979c303 art 2s11- 17 ;; art 10s5; 1979 c 334 art 1 s 25; 1980c437s5; 1980c562s1;
<br />1980 c 607 art 2 s 7 -15; art 4 s 4; 1981 c 188 s 1; 1981 c 356 s 248; 1981 c 365 s 9; 1 Sp 1981 c 1
<br />art 2 s 7 -11; art 5 s 2; 1 Sp 1981 c 3 s 1; 1 Sp 1981 c 4 art 2 s 27 ;; 2Sp 1981 c 1 s 6; 3Sp 1981 c 1 art
<br />1 s 2; 1982 c 523 art 6 s 1; art 14 s 1; art 23 s 2; 1982 c 642 s 9; 1983 c 216 art 1 s 43,44; 1983
<br />c 222 s 11 -13; 1983 c 342 art 2 s 9 -18; art 8 s 1; 1984 c 502 art 3 s 9 -14; art 7 s 1,2; 1984 c
<br />522 s 2; 1984 c 593 s 22 -28; 1984 c 654 art 5 s 58; 1985 c 248 s 70; 1985 c 300 s 6; 1 Sp 1985
<br />c 14 art 3 s 5 -12; art 4 s 45 -56; 1986 c 444; 1 Sp 1986 c 1 art 4 s 18 -21; 1987 c 268 art 5 s 4;
<br />art 6 s 18,20 -23; 1987 c 291 s 208 -209; 1987 c 384 art 1 s 25; 1988 c 719 art 5 s 13 -19; 1989
<br />c 277 art 2 s 28,29; 1989 c 304 s 137; 1 Sp 1989 c 1 art 2 s 1 -8,11; 1990 c 480 art 7 s 7; 1990
<br />c 604 art 3 s 16 -19; 1991 c 249 s 31; 1991 c 291 art 1 s 20 -25; 1992 c 363 art 1 s 12; 1992 c
<br />511 art 2 s 17,18; art 4 s 4,5; 1993 c 224 art 1 s 27; 1993 c 375 art 3 s 16; art 5 s 23 -26; 1994
<br />c 416 art 1 s 18,19; 1994 c 483 s 1; 1994 c 587 art 5 s 10,11; 1995 c 264 art 3 s 9,10; 1996 c
<br />471 art 3 s 10 -12; 1997 c 231 art 1 s 6 -10; art 2 s 20,21; 3Sp1997 c 3 s 28; 1998 c 254 art 1 s
<br />74; 1998 c 389 art 2 s 8 -12; 1999 c 243 art 5 s 15 -20; 1999 c 248 s 18; 1999 c 249 s 22; 2000 c
<br />490 art 5 s 12,13; 1 Sp2001 c 5 art 3 s 32 -36; 2002 c 377 art 4 s 16,17; art 10 s 6; 2003 c 127
<br />art 2 s 13,14; art 5 s 17; 2003 c 128 art 3 s 45; 1 Sp2003 c 21 art 4 s 4; 2005 c 151 art 3 s 12;
<br />1Sp2005c3art 1 s 15,16; 2006c259art 4s 13; art5s 1,2
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