MN SF2949

Exempts property owned by a school district and leased for use as a medical clinic serving district employees from taxation under Minnesota Statutes section 272.01, subdivision 2.

Adds "services to employees of the school district" as a qualifying use for property leased to school districts under section 272.02, subdivision 42.

Requires property leased to school districts to be used for direct instruction (K-12), special education, adult basic education, preschool/early childhood education, employee services, or community education programs.

Both exemptions are effective beginning with assessment year 2014.