Minnesota Statutes
Chapter 315 — Religious Societies
Section 315.42 — Tax Exempt; No Streets Through Property.

Property necessarily used by such a corporation, and not leased or used for profit, is exempt from taxation. No roads or streets shall be laid through the property without the consent of the corporation's governing board.
(7910) RL s 3115; 1985 c 265 art 5 s 1

Structure Minnesota Statutes

Minnesota Statutes

Chapters 300 - 323A — Business, Social, And Charitable Organizations

Chapter 315 — Religious Societies

Section 315.01 — Formation; Trustees.

Section 315.02 — Certificate Of Election Of Trustees.

Section 315.03 — Certificate Recorded.

Section 315.04 — Trustees, Powers.

Section 315.05 — Trustees, Management Powers.

Section 315.06 — Trustees, Terms, Election; Quorum.

Section 315.07 — Voters, Qualifications.

Section 315.08 — Definitions.

Section 315.09 — General Powers Of Religious Corporations.

Section 315.10 — Powers Of Certain Corporations.

Section 315.11 — Limitation Of Right To Hold Property.

Section 315.12 — Sale Or Encumbrance Of Real Estate.

Section 315.121 — Religious Corporations, Certain Conveyances Validated.

Section 315.13 — Existing Societies Confirmed; Reorganization.

Section 315.14 — Lands Held In Trust.

Section 315.15 — Parish Corporations, Organization.

Section 315.16 — Diocesan Corporations; Formation; Powers.

Section 315.17 — Parish Of Protestant Episcopal Church.

Section 315.18 — Annual Meeting; Vestry, Election, Meetings.

Section 315.19 — Articles Amended.

Section 315.20 — Cathedrals.

Section 315.21 — Incorporation.

Section 315.22 — Existing Churches May Incorporate; Reincorporation; Property To Vest.

Section 315.23 — Incorporation Of Diocesan Council, Synod, Presbytery, Conference, Association, Consociation, Or Similar Organizations.

Section 315.24 — Special Powers.

Section 315.25 — Annual Meeting, Notice Of, Place.

Section 315.26 — Consolidation Of Parishes, Congregations, Or Churches.

Section 315.27 — Procedure For Incorporation.

Section 315.28 — Privileges.

Section 315.29 — Right To Hold Property.

Section 315.30 — Amendment Of Certificate.

Section 315.31 — Amendment Of Articles Of Incorporation.

Section 315.32 — Trustees, Powers; Certificate, Recording.

Section 315.33 — Method Provided Is Additional.

Section 315.34 — Consolidation Of Religious Corporations.

Section 315.35 — Resolution; Notice.

Section 315.36 — Meetings; Notice; Organization; Powers.

Section 315.365 — Merger Of Religious Corporations.

Section 315.37 — When Society Ceases To Exist; Disposal Of Property.

Section 315.38 — Dissolution, Application, Hearing.

Section 315.39 — Title To Real Property.

Section 315.40 — Employee Benefits.

Section 315.41 — Camp Meeting Associations; Formation; Capital Stock.

Section 315.42 — Tax Exempt; No Streets Through Property.

Section 315.44 — Ymca, Ywca; Formation, Certificate.

Section 315.45 — Classification Of Members.

Section 315.46 — Board Of Trustees May Manage Real Property.

Section 315.47 — Property Rights.

Section 315.48 — Reincorporation.

Section 315.50 — Consolidation Of Church Conferences.

Section 315.51 — Jcc; Definition.