Minnesota § 307.09 - EXEMPTIONS
Full text of Minnesota Minnesota Statutes § 307.09 — EXEMPTIONS, with citation guidance and answers to common questions.
§ 307.09. EXEMPTIONS
Subdivision 1.Extent of exemptions.
All lands, not exceeding 100 acres in extent, and in the case of cemeteries owned and managed by religious corporations, or corporations solely owned and controlled by and in the interest of any religious denomination, 300 acres in extent, so laid out and dedicated as a private cemetery, shall be exempt from public taxes and assessments, and shall not be liable to levy and sale on execution, or to be applied in payment of the debts of any owner thereof, so long as the same remains appropriated to the use of a cemetery; and no road or street shall be laid through the same without the consent of the owners.
Subd. 2.Special assessments.
Nothing contained in subdivision 1 shall be construed to exempt cemetery property owned or leased by any corporation, association, partnership, proprietorship or any other organization from any special assessment unless such corporation, association, partnership, proprietorship or other organization
(a) was formed for a purpose not involving pecuniary gain to its shareholders or members; and
(b) pays no dividends or other pecuniary remuneration directly or indirectly to its shareholders or members as such.
History:
(7633) RL s 2965; 1913 c 137 s 1; 1927 c 295 s 3; 1969 c 980 s 2
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 307.09
What does Minnesota Statutes § 307.09 cover?
Section 307.09 ("EXEMPTIONS") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 307.09?
A common citation format is "Minnesota Statutes § 307.09" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 307.09 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.