Title Minnesota Statutes, Minnesota Statutes

360.202 RIGHTS SAME AS MINNESOTA MUNICIPALITY. Such municipality or other political subdivision of an adjoining state shall have all the rights, privileges, and duties of like municipalities and political subdivisions of this state, including the right to exercise the power of em…

360.203 RECIPROCAL PROVISIONS. Sections 360.201 to 360.203 shall not apply unless the laws of such adjoining state shall permit municipalities and other political subdivisions of this state to acquire, establish, construct, own, control, lease, equip, improve, maintain, operate, …

360.305 EXPENDITURES FOR AIRPORTS AND NAVIGATION. § Subdivision 1.Limitations. The money appropriated to the commissioner of transportation as contemplated by this section shall be used in accordance with this chapter, in amounts not exceeding the sums specified for individual pu…

360.34 [Obsolete]

360.361 [Obsolete]

360.511 DEFINITIONS. § Subdivision 1.Scope. For the purposes of sections 360.521 to 360.675, the following words, terms, and phrases shall have the meanings herein given, unless otherwise specifically defined or unless another intention clearly appears or the context otherwise re…

360.521 AIRCRAFT TAX LIMITATION AND ELECTION. (a) None of the provisions of sections 360.531 to 360.67 apply to aircraft or airline companies used in air commerce which have a certificate of convenience and necessity issued by the United States Civil Aeronautics Board. (b) All ai…

360.531 TAXATION. § Subdivision 1.In lieu tax. All aircraft using the air space overlying the state of Minnesota or the airports thereof, except as set forth in section 360.55, shall be taxed in lieu of all other taxes thereon, on the basis and at the rate for each fiscal year as…

360.532 NONRESIDENT COMMERCIAL OPERATION SUBJECT TO TAX. Any aircraft of which a nonresident has the right to possession and which is used for commercial operations in this state shall be registered in this state before said aircraft is used for such commercial operations, except…

360.54 PRESUMPTION THAT AIRCRAFT SUBJECT TO TAX. Every aircraft shall be presumed to be one using the air space overlying the state of Minnesota or the airports thereof, and thence subject to taxation under sections 360.511 to 360.67, if such aircraft has prior to April 20, 1945,…

360.55 EXEMPTIONS. § Subdivision 1.Nonresident, noncommercial operator. Subject to the exceptions set forth in section 360.532, any aircraft owned by a nonresident of this state and transiently or temporarily using the air space overlying this state or the airports thereof shall …

360.57 FILING SWORN STATEMENT BY MANUFACTURER. Every manufacturer of an aircraft sold or offered for sale within this state, either by the manufacturer, distributor, dealer, or any other person, shall, on or before the first day in August of each year, file in the office of the c…

360.58 OPERATION WITHOUT REGISTRATION OR PAYMENT. Except as exempted by sections 360.54 and 360.55, a person shall not use or operate an aircraft in the air space over this state or upon any of the airports of this state until the aircraft has been registered as required in secti…

360.59 AIRCRAFT REGISTRATION AND LISTING FOR TAXATION. § Subdivision 1.Date of listing and application; form. Every owner of aircraft in this state, except as exempted by sections 360.54 and 360.55, shall, before July 1, in each fiscal year thereafter, or as soon after such date …

360.595 TAXES PAID BEFORE REGISTRATION AND LICENSING; RULES. § Subdivision 1.Sales and use tax. No aircraft shall be registered or licensed in this state unless the applicant presents proof that the sales and use tax imposed by chapter 297A has been paid or that the aircraft is e…

360.60 REGISTRATION REQUIRED; EXEMPTION; MISDEMEANOR. § Subdivision 1.Registration required; exemption; perjury. Every aircraft not exempted by sections 360.54 and 360.55 shall be registered as required by this act whether or not said aircraft is being used in the air space overl…

360.61 DUE DATE OF TAX; PENALTIES AND FEES. § Subdivision 1.First registration. The tax required under sections 360.54 to 360.67 to be paid upon an aircraft is due as soon as the aircraft first uses the air space overlying the state of Minnesota or the airports within the state, …

360.62 TAX REFUND. (a) Except as provided herein the tax upon any aircraft which has been paid for any year, shall be refunded only for errors made in computing the tax or fees or for the error on the part of an owner who may in error have registered an aircraft that was not befo…

360.63 DEALER'S LICENSE. § Subdivision 1.Qualifications. Any person engaged in the business of selling, purchasing, or dealing in aircraft, new or used, and who desires to withhold aircraft owned by that person from tax as provided in sections 360.511 to 360.67, may apply to the …

360.64 AIRCRAFT TAX LIEN; REMEDIES, PROSECUTION. All taxes imposed under the provisions of this act shall be deemed the personal obligation of the aircraft owner and the amount of such tax, including added penalties for the nonpayment thereof, shall be a first lien upon the aircr…

360.651 MANUFACTURER, LISTING OF AIRCRAFT. § Subdivision 1. MS 1978 [Expired] § Subd. 2.Information required. (a) On the first day of January, April, July, and October in each year, every manufacturer of aircraft in the state of Minnesota shall complete and file with the commissi…

360.653 AIRCRAFT REGISTRATION AND TAX EXEMPTIONS. The following aircraft, under the conditions specified, shall be exempt from the registration and the tax provided by sections 360.511 to 360.67. (1) Any aircraft held by a dealer listed and used as provided in section 360.63, exc…

360.654 AIRCRAFT DEALER'S COMMERCIAL USE PERMIT. Upon written application by a dealer licensed in accordance with section 360.63 and payment of a fee of $20 for each aircraft identified in the application, the commissioner of revenue shall issue a commercial use permit which shal…

360.66 STATE AIRPORTS FUND. § Subdivision 1.Tax credited to fund. The proceeds of the tax imposed on aircraft under sections 360.531 to 360.67 and all fees and penalties provided for therein shall be collected by the commissioner and paid into the state treasury and credited to t…

360.67 VIOLATIONS AND PENALTIES. § Subdivision 1.Tax evasion. Any person who, with intent to escape payment of any tax on an aircraft as provided in sections 360.54 to 360.67, delays or neglects to properly list and apply to register the same, or, with intent to prevent the payme…

360.675 AVIATION TAX REPORT. On or before June 30, 2016, and every four years thereafter, the commissioner of transportation, in consultation with the commissioner of revenue, shall prepare and submit to the chairs and ranking minority members of the senate and house of represent…

360.68 AIRPORT JOINTLY OWNED; REVENUE CERTIFICATES. Any city of the second, third, or fourth class, statutory city, or county which now or hereafter owns a public airport licensed as such by the Minnesota Department of Transportation or any city of such class and a county acting …

360.69 INSURANCE. Any hangar, shop, or other building constructed or purchased with funds received from the sale of such revenue certificates shall be kept insured against loss by fire and windstorm in stock insurance companies licensed to write insurance in Minnesota to the amou…

360.70 RENTALS AND EARNINGS. All rentals received for the use of such hangar, shop, or other building and all earnings realized by the municipality or municipality and county as the case may be by reason of operations carried on in such hangar, shop, or other building shall be pa…

360.71 REVENUE CERTIFICATE TERMS. Such revenue certificates shall bear such date, mature at such times, bear such rates of interest not exceeding 7-1/2 percent per annum, and be sold at such times and under such terms as the governing body or governing bodies as the case may be m…

360.72 REFUND CERTIFICATE. After such revenue certificates are issued, the governing body shall have power to issue refunding revenue certificates when the funds on hand in such airport building revenue certificate fund are not sufficient to meet any maturing revenue certificates…

360.73 AUTHORITY SUPERSEDES CONTRARY LAW. No provision of any existing law or special or home rule charter shall be deemed or construed to impair, curtail, or limit in amount, form, or manner the power to authorize and issue revenue certificates as herein provided and the revenue…

360.81 PURPOSE: SAFE FLIGHT. The safety, welfare, and protection of persons and property in the air and on the ground and of the maintenance of electronic communications within this state require that the navigable air space overlying the state and the approaches to and the air t…

360.82 DEFINITIONS. As used in sections 360.81 to 360.91, unless the context otherwise requires: (a) "Airport reference point" is a point selected and marked at the approximate geometric center of the airport landing area. (b) "Permit" means a permit issued by the commissioner of…

360.83 PERMIT, NECESSITY. § Subdivision 1.Building height. Until a permit therefor has been issued by the commissioner, no person shall erect, or add to the height of any structure at any place in this state which will result in a structure extending more than 500 feet above the …

360.84 HEIGHT LIMITATIONS; EXCEPTIONS. No permit shall be issued to erect, or add to the height of any structure which will extend more than 1,000 feet above the highest point of land within a one mile radius from the location of the structure, except as hereinafter provided, or …

360.85 INTEREST OF APPLICANT FOR PERMIT. It is not necessary that ownership of, option for, or other possessory right to a specific location site be held by the applicant before application for a permit is filed with the commissioner but any permit granted by the commissioner sha…

360.86 VISUAL OR AURAL IDENTIFICATION. Every permit granted shall also specify what, if any, obstruction markers, markings, lighting, or other visual or aural identification shall be installed on or in the vicinity of the structure. Such identification characteristics required sh…

360.87 INVESTIGATION, DETERMINATION, NOTICE, AND HEARING. Upon receiving an application for a permit the commissioner shall make such investigation as may be necessary to process the application properly under sections 360.81 to 360.91. If, upon such investigation, the commission…

360.88 FAILURE TO FILE FOR PERMIT; COMMISSIONER'S ACTION. In any instance of learning or having reasonable grounds to believe that any person is erecting or adding to a structure that would be subject to the provisions of sections 360.81 to 360.91 for which an application for a p…

360.89 ENFORCEMENT. In addition to any other remedy, the commissioner may institute in any court of competent jurisdiction an action to prevent, restrain, correct, or abate any violation of the provisions of sections 360.81 to 360.91 or of any rules or orders of the commissioner …

360.90 STRUCTURE HEIGHT RULES; FORMS. The commissioner shall adopt and promulgate, and may from time to time amend or rescind, reasonable rules for the administration of sections 360.81 to 360.91. The commissioner shall prescribe and furnish forms necessary for the administration…

360.91 MISDEMEANOR. Whoever violates or fails to comply with the provisions of sections 360.81 to 360.91 shall be guilty of a misdemeanor, and each day a violation continues to exist shall constitute a separate offense. History: 1959 c 387 s 11; 1971 c 23 s 26

360.915 METEOROLOGICAL TOWERS. § Subdivision 1.Definition. (a) For purposes of this section, "stand-alone meteorological tower" means a structure, whether self-standing or supported by guy wires and ground anchors, that: (1) is designed with accessory facilities on which antenna,…

360.92 LIABILITY INSURANCE REQUIRED; MISDEMEANOR. It is a misdemeanor for an owner to operate or permit to be operated an aircraft registered or based within the state of Minnesota without liability insurance protecting passengers and third persons for both personal injury and pr…

360.93 MINIMAL INSURANCE COVERAGE REQUIRED; MISDEMEANOR. Any person engaged in commercial operations as defined by section 360.013, subdivision 45, who causes or authorizes the operation of aircraft, with or without the right of legal control (in capacity of owner, lessee, or oth…