Minnesota Statutes Property Taxes (Ch. 272-289) § 272.0213. Leased seasonal-recreational land

(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax undersection 273.19. “Qualified lands” for purposes of this section means land that:

(b) Lands owned by the federal government and rented for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential, or class 1c commercial seasonal-recreational residential use are exempt from taxation, including the tax undersection 273.19.