Laserfiche WebLink
Anoka County City of Lino Lakes <br />operated by nonprofit organizations used for equestrian activities, excluding racing; (5) <br />game birds and waterfowl bred and raised for use on a shooting preserve licensed under <br />section 97A.115; (6) insects primarily bred to be used as food for animals; (7) trees, <br />grown for sale as a crop, including short rotation woody crops, and not sold for timber, <br />lumber, wood, or wood products; and (8) maple syrup taken from trees grown by a person <br />licensed by the Minnesota Department of Agriculture under chapter 28A as a food <br />processor. (j) If a parcel used for agricultural purposes is also used for commercial or <br />industrial purposes, including but not limited to: (1) wholesale and retail sales; (2) <br />processing of raw agricultural products or other goods; (3) warehousing or storage of <br />processed goods; and (4) office facilities for the support of the activities enumerated in <br />clauses (1), (2), and (3), the assessor shall classify the part of the parcel used for <br />agricultural purposes as class 1 b, 2a, or 2b, whichever is appropriate, and the remainder <br />in the class appropriate to its use. The grading, sorting, and packaging of raw agricultural <br />products for first sale is considered an agricultural purpose. A greenhouse or other <br />building where horticultural or nursery products are grown that is also used for the conduct <br />of retail sales must be classified as agricultural if it is primarily used for the growing of <br />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 <br />the display of already grown horticultural or nursery products does not qualify as an <br />agricultural purpose. (k) The assessor shall determine and list separately on the records <br />the market value of the homestead dwelling and the one acre of land on which that <br />dwelling is located. If any farm buildings or structures are located on this homesteaded <br />acre of land, their market value shall not be included in this separate determination. (I) <br />Class 2d airport landing area consists of a landing area or public access area of a <br />privately owned public use airport. It has a class rate of one percent of market value. To <br />qualify for classification under this paragraph, a privately owned public use airport must be <br />licensed as a public airport under section 360.018. For purposes of this paragraph, <br />"landing area" means that part of a privately owned public use airport properly cleared, <br />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. <br />A landing area also includes land underlying both the primary surface and the approach <br />surfaces that comply with all of the following: (i) the land is properly cleared and regularly <br />maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but <br />that portion of the land that contains facilities for servicing, repair, or maintenance of <br />aircraft is not included as a landing area; (ii) the land is part of the airport property; and <br />(iii) the land is not used for commercial or residential purposes. The land contained in a <br />landing area under this paragraph must be described and certified by the commissioner of <br />transportation. The certification is effective until it is modified, or until the airport or landing <br />area no longer meets the requirements of this paragraph. For purposes of this paragraph, <br />"public access area" means property used as an aircraft parking ramp, apron, or storage <br />hangar, or an arrival and departure building in connection with the airport. (m) Class 2e <br />consists of land with a commercial aggregate deposit that is not actively being mined and <br />is not otherwise classified as class 2a or 2b, provided that the land is not located in a <br />county that has elected to opt -out of the aggregate preservation program as provided in <br />section 273.1115, subdivision 6. It has a class rate of one percent of market value. To <br />qualify for classification under this paragraph, the property must be at least ten contiguous <br />acres in size and the owner of the property must record with the county recorder of the <br />county in which the property is located an affidavit containing: (1) a legal description of <br />the property; (2) a disclosure that the property contains a commercial aggregate deposit <br />that is not actively being mined but is present on the entire parcel enrolled; (3) <br />documentation that the conditional use under the county or local zoning ordinance of this <br />property is for mining; and (4) documentation that a permit has been issued by the local <br />40 <br />