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Glossary: O
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The total number of months worked by eligible peace officers for departments applying in a reporting year.
The Minnesota Open Space Property Tax Law recognizes that development pressures for residential, commercial, or other uses can jeopardize the supply of private outdoor, recreational, open space, and park lands whose valuations have increased in excess of their open space uses. This law allows owners of open space property to apply for deferment of the market value that exceeds the open space use value and its associated taxes.
Qualifying property includes real estate actively and exclusively devoted to:
- golf
- skiing,
- lawn bowling
- croquet
- polo
- archery or firearms ranges
Other local levies include specific-use levies (power line and tax increment financing levies) that are not set by local jurisdictions and that have their own tax base.