Minnesota Statutes > Chapter 383C > FAIRS > § 383C.164 Minnesota Statutes 383C.164 – Fairgrounds; Exempt From Taxation Current as of: 2023 | Check for updates | Other versions 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. Previous sectionNext section FAIRS Contents