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Anoka County City of Lino Lakes
<br />273.13 CLASSIFICATION OF PROPERTY.
<br />Subdivision 1. How classified. All real and personal property subject to a general property tax and not subject
<br />to any gross earnings or other in -lieu tax is hereby classified for purposes of taxation as provided by this section.
<br />Subd. 2.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 2a.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 3.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 4.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 5.[Repealed, Ex1971 c 31 art 22 s 5]
<br />Subd. 5a.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 6.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 6a.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 7.[Repealed, 1 Sp1985 c 14 art 4 s 98]
<br />Subd. 7a.[Repealed, 1988 c 719 art 5 s 81]
<br />Subd. 7b.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 7c.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 7d.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 8.[Repealed, Ex1967 c 32 art 4 s 3]
<br />Subd. 8a.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 9.[Repealed, 1988 c 719 art 5 s 81]
<br />Subd. 10.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 11.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 12.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 13.[Repealed, 1974 c 313 s 1]
<br />Subd. 14.[Repealed, 1984 c 593 s 46]
<br />Subd. 14a.[Repealed, 1 Sp1985 c 14 art 4 s 98]
<br />Subd. 15.[Repealed, Ex1971 c 31 art 36 s 2]
<br />Subd. 15a.[Repealed, 1988 c 719 art 5 s 81]
<br />Subd. 15b.[Repealed, 1983 c 342 art 2 s 30]
<br />Subd. 16.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 17.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 17a.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 17b.[Repealed, 1 Sp1985 c 14 art 4 s 98]
<br />Subd. 17c.[Repealed, 1 Sp1985 c 14 art 4 s 98]
<br />Subd. 17d.[Repealed, 1 Sp1985 c 14 art 4 s 98]
<br />Subd. 18.[Repealed, 1983 c 222 s 45]
<br />Subd. 19.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 20.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 21.[Repealed, 1Sp1985 c 14 art 4 s 98]
<br />Subd. 21a. Class rate. In this section, wherever the "class rate" of a class of property is specified without
<br />qualification as to whether it is the property's "net class rate" or its "gross class rate," the "net class rate" and
<br />"gross class rate" of that property are the same as its "class rate."
<br />Subd. 21 b. Tax capacity. (a) Gross tax capacity means the product of the appropriate gross class rates in this
<br />section and market values.(b) Net tax capacity means the product of the appropriate net class rates in this
<br />section and market values.
<br />Subd. 22. Class 1. (a) Except as provided in subdivision 23 and in paragraphs (b) and (c), real estate which is
<br />residential and used for homestead purposes is class 1a. In the case of a duplex or triplex in which one of the
<br />units is used for homestead purposes, the entire property is deemed to be used for homestead purposes. The
<br />market value of class la property must be determined based upon the value of the house, garage, and land. The
<br />first $500,000 of market value of class 1 a property has a net class rate of one percent of its market value; and the
<br />market value of class la property that exceeds $500,000 has a class rate of 1.25 percent of its market value.(b)
<br />Class 1 b property includes homestead real estate or homestead manufactured homes used for the purposes of a
<br />homestead by(1) any person who is blind as defined in section 256D.35, or the blind person and the blind
<br />person's spouse; or(2) any person, hereinafter referred to as "veteran," who:(i) served in the active military or
<br />naval service of the United States; and(ii) is entitled to compensation under the laws and regulations of the
<br />United States for permanent and total service - connected disability due to the loss, or loss of use, by reason of
<br />amputation, ankylosis, progressive muscular dystrophies, or paralysis, of both lower extremities, such as to
<br />preclude motion without the aid of braces, crutches, canes, or a wheelchair; and(iii) has acquired a special
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