(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19 . "Qualified lands" for purposes of this section means land that: (1) is owned by a county, city, town, or the state; and (2) is rented by the entity for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential use, or class 1c commercial seasonal-recreational residential use. (b) Lands owned by the federal government and rented for noncommercial seasonal-recreational, noncommercial seasonal-recreational residential, or class 1c commercial seasonal-recreational residential use are exempt from taxation, including the tax under section 273.19 .
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