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Anoka County City of Lino Lakes
<br />surrounding one acre of land, of less than ten acres which is exclusively and intensively used for raising or
<br />cultivating agricultural products, shall be considered as agricultural land. Land shall be classified as agricultural
<br />even if all or a portion of the agricultural use of that property is the leasing to, or use by another person for
<br />agricultural purposes. Classification under this subdivision is not determinative for qualifying under section
<br />273.111. The property classification under this section supersedes, for property tax purposes only, any locally
<br />administered agricultural policies or land use restrictions that define minimum or maximum farm acreage.(e) The
<br />term "agricultural products" as used in this subdivision includes production for sale of:(1) livestock, dairy animals,
<br />dairy products, poultry and poultry products, fur - bearing animals, horticultural and nursery stock, fruit of all kinds,
<br />vegetables, forage, grains, bees, and apiary products by the owner;(2) fish bred for sale and consumption if the
<br />fish breeding occurs on land zoned for agricultural use;(3) the commercial boarding of horses if the boarding is
<br />done in conjunction with raising or cultivating agricultural products as defined in clause (1);(4) property which is
<br />owned and operated by nonprofit organizations used for equestrian activities, excluding racing;(5) game birds
<br />and waterfowl bred and raised for use on a shooting preserve licensed under section 97A.115; (6) insects
<br />primarily bred to be used as food for animals;(7) trees, grown for sale as a crop, and not sold for timber, lumber,
<br />wood, or wood products; and(8) maple syrup taken from trees grown by a person licensed by the Minnesota
<br />Department of Agriculture under chapter 28A as a food processor.(f) If a parcel used for agricultural purposes is
<br />also used for commercial or 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 processed goods; and(4)
<br />office facilities for the support of the activities enumerated in clauses (1), (2), and (3),the assessor shall classify
<br />the part of the parcel used for agricultural purposes as class 1 b, 2a, or 2b, whichever is appropriate, and the
<br />remainder in the class appropriate to its use. The grading, sorting, and packaging of raw agricultural products for
<br />first sale is considered an agricultural purpose. A greenhouse or other building where horticultural or nursery
<br />products are grown that is also used for the conduct of retail sales must be classified as agricultural if it is
<br />primarily used for the growing of horticultural or nursery products from seed, cuttings, or roots and occasionally
<br />as a showroom for the retail sale of those products. Use of a greenhouse or building only for the display of
<br />already grown horticultural or nursery products does not qualify as an agricultural purpose. The assessor shall
<br />determine and list separately on the records the market value of the homestead dwelling and the one acre of
<br />land on which that dwelling is located. If any farm buildings or structures are located on this homesteaded acre of
<br />land, their market value shall not be included in this separate determination.(g) To qualify for classification under
<br />paragraph (b), clause (4), a privately owned public use airport must be licensed as a public airport under section
<br />360.018. For purposes of paragraph (b), clause (4), "landing area" means that part of a privately owned public
<br />use airport properly cleared, regularly maintained, and made available to the public for use by aircraft and
<br />includes runways, taxiways, aprons, and sites upon which are situated landing or navigational aids. A landing
<br />area also includes land underlying both the primary surface and the approach surfaces that comply with all of the
<br />following: (i) the land is properly cleared and regularly maintained for the primary purposes of the landing, taking
<br />off, and taxiing of aircraft; but 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(iii) the land is not used for
<br />commercial or residential purposes. The land contained in a landing area under paragraph (b), clause (4), must
<br />be described and certified by the commissioner of transportation. The certification is effective until it is modified,
<br />or until the airport or landing area no longer meets the requirements of paragraph (b), clause (4). For purposes of
<br />paragraph (b), clause (4), "public access area" means property used as an aircraft parking ramp, apron, or
<br />storage hangar, or an arrival and departure building in connection with the airport.
<br />Subd. 24. Class 3. (a) Commercial and industrial property and utility real and personal property is class 3a.(1)
<br />Except as otherwise provided, each parcel of commercial, industrial, or utility real property has a class rate of 1.5
<br />percent of the first tier of market value, and 2.0 percent of the remaining market value. In the case of contiguous
<br />parcels of property owned by the same person or entity, only the value equal to the first -tier value of the
<br />contiguous parcels qualifies for the reduced class rate, except that contiguous parcels owned by the same
<br />person or entity shall be eligible for the first -tier value class rate on each separate business operated by the
<br />owner of the property, provided the business is housed in a separate structure. For the purposes of this
<br />subdivision, the first tier means the first $150,000 of market value. Real property owned in fee by a utility for
<br />transmission line right -of -way shall be classified at the class rate for the higher tier. For purposes of this
<br />subdivision, parcels are considered to be contiguous even if they are separated from each other by a road,
<br />street, waterway, or other similar intervening type of property. Connections between parcels that consist of power
<br />lines or pipelines do not cause the parcels to be contiguous. Property owners who have contiguous parcels of
<br />property that constitute separate businesses that may qualify for the first -tier class rate shall notify the assessor
<br />by July 1, for treatment beginning in the following taxes payable year.(2) All personal property that is: (i) part of an
<br />electric generation, transmission, or distribution system; or (ii) part of a pipeline system transporting or distributing
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