2025 Session
Last amended: 2011 session
§ 383C.164 — Fairgrounds; Exempt From Taxation
Plain-Language Summary
County fairground property is exempt from property taxes.
383C.164 FAIRGROUNDS; EXEMPT FROM TAXATION.
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.
History:
History: History:
2011 c 112 art 11 s 11
Practical Notes
This tax break applies as long as the land is used for fair purposes.