Sherburne County opted out of Aggregate Resource Preservation Property Tax Law per Resolution 121608-AD-1276 adopted on December 16, 2008 and approved by the County Commissioners at a public hearing on January 13, 2009.
Aggregate Resource Preservation Property Tax Law
The Aggregate Resource Preservation Property Tax Law consists of land with a commercial aggregate deposit that is not actively being mined and is not otherwise classified as class 2a or 2b. It has a class rate of one percent of market value. To qualify for this classification the property must be at least ten contiguous acres in size and the owner of the property must record with the Sherburne County Recorder an affidavit containing:
- A legal description of the property
- A disclosure that the property contains a commercial aggregate deposit that is not actively being mined but is present on the entire parcel enrolled. The disclosure must include a statement from a registered professional geologist, engineer, or soil scientist delineating the deposit and certifying that it is a commercial aggregate deposit
- Documentation that the conditional use under the county or local zoning ordinance of this property is for mining
- Documentation that a permit has been issued by the local unit of government or the mining activity is allowed under local ordinance
For purposes of this section and section 273.1115, "commercial aggregate deposit" means a deposit that will yield crushed stone or sand and gravel that is suitable for use as a construction aggregate; and "actively mined" means the removal of top soil and overburden in preparation for excavation or excavation of a commercial deposit.
If you have any questions please contact the Assessor's Department at 763-765-4900.