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Anoka County City of Lino Lakes
<br />its green fees for golfing must be comparable to green fees typically charged by municipal courses; and(ii) it
<br />meets the requirements of section 273.112, subdivision 3 paragraph (d).A structure used as a clubhouse,
<br />restaurant, or place of refreshment in conjunction with the golf course is classified as class 3a property;(3) real
<br />property up to a maximum of one acre of land owned by a nonprofit community service oriented organization;
<br />provided that the property is not used for a revenue - producing activity for more than six days in the calendar year
<br />preceding the year of assessment and the property is not used for residential purposes on either a temporary or
<br />permanent basis. For purposes of this clause, a "nonprofit community service oriented organization" means any
<br />corporation, society, association, foundation, or institution organized and operated exclusively for charitable,
<br />religious, fraternal, civic, or educational purposes, and which is exempt from federal income taxation pursuant to
<br />section 501(c)(3), (10), or (19) of the Internal Revenue Code of 1986, as amended through December 31, 1990.
<br />For purposes of this clause, "revenue- producing activities" shall include but not be limited to property or that
<br />portion of the property that is used as an on -sale intoxicating liquor or 3.2 percent malt liquor establishment
<br />licensed under chapter 340A, a restaurant open to the public, bowling alley, a retail store, gambling conducted by
<br />organizations licensed under chapter 349, an insurance business, or office or other space leased or rented to a
<br />lessee who conducts a for - profit enterprise on the premises. Any portion of the property which is used for
<br />revenue - producing activities for more than six days in the calendar year preceding the year of assessment shall
<br />be assessed as class 3a. The use of the property for social events open exclusively to members and their guests
<br />for periods of less than 24 hours, when an admission is not charged nor any revenues are received by the
<br />organization shall not be considered a revenue - producing activity;(4) postsecondary student housing of not more
<br />than one acre of land that is owned by a nonprofit corporation organized under chapter 317A and is used
<br />exclusively by a student 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 section 327.14, subdivision
<br />3;(6) real property that is actively and exclusively devoted to indoor fitness, health, social, recreational, and
<br />related uses, is owned and operated by a not - for - profit corporation, and is located within the metropolitan area as
<br />defined in section 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 located, provided that:(i) the
<br />land is on an airport owned or operated by a city, town, county, Metropolitan Airports Commission, or group
<br />thereof; and(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased premise,
<br />prohibits commercial activity performed at the hangar. If a hangar classified under this clause is sold after June
<br />30, 2000, a bill of sale must be filed by the new owner with the assessor of the county where the property is
<br />located within 60 days of the sale;(8) a privately owned noncommercial aircraft storage hangar not exempt under
<br />section 272.01, subdivision 2 and the land on which it is located, provided that:(i) the land abuts a public
<br />airport; and(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement restricting
<br />the use of the premises, prohibiting commercial use or activity performed at the hangar; and(9) residential real
<br />estate, a portion of which is used by the owner for homestead purposes, and that is also a place of lodging, if all
<br />of the following criteria are met:(i) rooms are provided for rent to transient guests that generally stay for periods of
<br />14 or fewer days;(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in the basic
<br />room rate;(iii) meals are not provided to the general public except for special events on fewer than seven days in
<br />the calendar year preceding the year of the assessment; and(iv) the owner is the operator of the property. The
<br />market value subject to the 4c classification under this clause is limited to five rental units. Any rental units on the
<br />property in excess of five, must be valued and assessed as class 3a. The portion of the property used for
<br />purposes of a homestead by the owner must be classified as class 1a property under subdivision 22.Class 4c
<br />property has a class rate of 1.5 percent of market value, except that (i) each parcel of seasonal residential
<br />recreational property not used for commercial purposes has the same class rates as class 4bb property, (ii)
<br />manufactured home parks assessed under clause (5) have the same class rate as class 4b property, (iii)
<br />commercial -use seasonal residential recreational property has a class rate of one percent for the first $500,000
<br />of market value, and 1.25 percent for the remaining market value, (iv) the market value of property described in
<br />clause (4) has a class rate of one percent, (v) the market value of property described in clauses (2) and (6) has a
<br />class rate of 1.25 percent, and (vi) that portion of the market value of property in clause (9) qualifying for class 4c
<br />property has a class rate of 1.25 percent.(e) Class 4d property is qualifying low- income rental housing certified to
<br />the assessor by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of the
<br />units in the building qualify as low- income rental housing units as certified under section 273.128, subdivision 3 ,
<br />only the proportion of qualifying units to the total number of units in the building qualify for class 4d. The
<br />remaining portion of the building shall be classified by the assessor based upon its use. Class 4d also includes
<br />the same proportion of land as the qualifying low- income rental housing units are to the total units in the building.
<br />For all properties qualifying as class 4d, the market value determined by the assessor must be based on the
<br />normal approach to value using normal unrestricted rents. Class 4d property has a class rate of 0.75 percent.
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