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2006 Minnesota Statutes
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Chapter 458D
Section 458D.23
Recent History
- 2002 458D.23 Amended 2002 c 379 art 1 s 87
- 2000 458D.23 Amended 2000 c 418 art 2 s 6
This is an historical version of this statute chapter. Also view the most recent published version.
458D.23 PROPERTY EXEMPT FROM TAXATION.
Any properties, real or personal, owned, leased, controlled, used, or occupied by the sanitary
board for any purpose under sections 458D.01 to 458D.24 are declared to be acquired, owned,
leased, controlled, used and occupied for public, governmental, and municipal purposes, and
shall be exempt from taxation by the state or any political subdivision of the state, except to the
extent that the property is subject to the sales and use tax under chapter 297A, provided that such
properties shall be subject to special assessments levied by a political subdivision for a local
improvement in amounts proportionate to and not exceeding the special benefit received by
the properties from such improvement. No possible use of any such properties in any manner
different from their use as part of a disposal system at the time shall be considered in determining
the special benefit received by such properties. All such assessments shall be subject to final
approval by the board, whose determination of the benefits shall be conclusive upon the political
subdivision levying the assessment. All bonds, certificates of indebtedness or other obligations of
the board, and the interest thereon, shall be exempt from taxation by the state or any political
subdivision of the state.
History: 1971 c 478 s 22; 2000 c 418 art 2 s 6; 2002 c 379 art 1 s 87
Any properties, real or personal, owned, leased, controlled, used, or occupied by the sanitary
board for any purpose under sections 458D.01 to 458D.24 are declared to be acquired, owned,
leased, controlled, used and occupied for public, governmental, and municipal purposes, and
shall be exempt from taxation by the state or any political subdivision of the state, except to the
extent that the property is subject to the sales and use tax under chapter 297A, provided that such
properties shall be subject to special assessments levied by a political subdivision for a local
improvement in amounts proportionate to and not exceeding the special benefit received by
the properties from such improvement. No possible use of any such properties in any manner
different from their use as part of a disposal system at the time shall be considered in determining
the special benefit received by such properties. All such assessments shall be subject to final
approval by the board, whose determination of the benefits shall be conclusive upon the political
subdivision levying the assessment. All bonds, certificates of indebtedness or other obligations of
the board, and the interest thereon, shall be exempt from taxation by the state or any political
subdivision of the state.
History: 1971 c 478 s 22; 2000 c 418 art 2 s 6; 2002 c 379 art 1 s 87
Official Publication of the State of Minnesota
Revisor of Statutes