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Anoka County City of Lino Lakes
<br />by May 1 with the assessor for eligibility for the current year's assessment. The
<br />commissioner shall prescribe a uniform application form and instructions; (4)
<br />postsecondary student housing of not more than one acre of land that is owned by a
<br />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
<br />miles of the border of a college campus; (5) manufactured home parks as defined in
<br />section 327.14, subdivision 3; (6) real property that is actively and exclusively devoted to
<br />indoor fitness, health, social, recreational, and related uses, is owned and operated by a
<br />not - for - profit corporation, and is located within the metropolitan area as defined in section
<br />473.121, subdivision 2; (7) a leased or privately owned noncommercial aircraft storage
<br />hangar not exempt under section 272.01, subdivision 2, and the land on which it is
<br />located, provided that: (i) the land is on an airport owned or operated by a city, town,
<br />county, Metropolitan Airports Commission, or group thereof; and (ii) the land lease, or any
<br />ordinance or signed agreement restricting the use of the leased premise, prohibits
<br />commercial activity performed at the hangar. If a hangar classified under this clause is
<br />sold after June 30, 2000, a bill of sale must be filed by the new owner with the assessor of
<br />the county where the property is located within 60 days of the sale; (8) a privately owned
<br />noncommercial aircraft storage hangar not exempt under section 272.01, subdivision 2,
<br />and the land on which it is located, provided that: (i) the land abuts a public airport; and (ii)
<br />the owner of the aircraft storage hangar provides the assessor with a signed agreement
<br />restricting the use of the premises, prohibiting commercial use or activity performed at the
<br />hangar; and (9) residential real estate, a portion of which is used by the owner for
<br />homestead purposes, and that is also a place of lodging, if all of the following criteria are
<br />met: (i) rooms are provided for rent to transient guests that generally stay for periods of 14
<br />or fewer days; (ii) meals are provided to persons who rent rooms, the cost of which is
<br />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
<br />year of the assessment; and (iv) the owner is the operator of the property. The market
<br />value subject to the 4c classification under this clause is limited to five rental units. Any
<br />rental units on the property in excess of five, must be valued and assessed as class 3a.
<br />The portion of the property used for purposes of a homestead by the owner must be
<br />classified as class 1a property under subdivision 22; (10) real property up to a maximum
<br />of three acres and operated as a restaurant as defined under section 157.15, subdivision
<br />12, provided it: (A) is located on a lake as defined under section 103G.005, subdivision 15,
<br />paragraph (a), clause (3); and (B) is either devoted to commercial purposes for not more
<br />than 250 consecutive days, or receives at least 60 percent of its annual gross receipts
<br />from business conducted during four consecutive months. Gross receipts from the sale of
<br />alcoholic beverages must be included in determining the property's qualification under
<br />subitem (B). The property's primary business must be as a restaurant and not as a bar.
<br />Gross receipts from gift shop sales located on the premises must be excluded. Owners of
<br />real property desiring 4c classification under this clause must submit an annual declaration
<br />to the assessor by February 1 of the current assessment year, based on the property's
<br />relevant information for the preceding assessment year; and (11) Lakeshore and riparian
<br />property and adjacent land, not to exceed six acres, used as a marina, as defined in
<br />section 86A.20, subdivision 5, which is made accessible to the public and devoted to
<br />recreational use for marina services. The marina owner must annually provide evidence to
<br />the assessor that it provides services, including lake or river access to the public. No more
<br />than 800 feet of Lakeshore may be included in this classification. Buildings used in
<br />conjunction with a marina for marina services, including but not limited to buildings used to
<br />provide food and beverage services, fuel, boat repairs, or the sale of bait or fishing tackle,
<br />are classified as class 3a property. Class 4c property has a class rate of 1.5 percent of
<br />market value, except that (i) each parcel of seasonal residential recreational property not
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