Land and buildings used exclusively as the site for a county or community fair under section 383C.16 or 383C.161 are exempt from property taxation.
Minn. Stat. § 383C.164
FAIRGROUNDS; EXEMPT FROM TAXATION.
2011 c 112 art 11 s 11
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.