This bill, proposed by Representative Schomacker, seeks to amend tax regulations related to leased lands in Minnesota. Specifically, the bill addresses when certain types of property, exempt from property taxes, are leased to private entities for profit. The amendment primarily clarifies that a tax specific to the use of this property will be imposed on these private entities in the same way as if they were the property owners. However, several exceptions are noted where this tax will not apply:

1. Properties used in relation to public parks, markets, fairgrounds, certain authorities, municipal facilities such as auditoriums, parking facilities, museums, stadiums, and airports owned by smaller communities, except when such properties are leased to a private entity for profit-driven businesses unrelated to aviation.

2. Specific areas of public airports such as pedestrian ramps, check-in areas, boarding areas, and luggage claims, except those at airports controlled by the Metropolitan Airports Commission or in cities with populations over 50,000.

3. Agricultural land leased in conjunction with public airport operations.

4. Land used under cooperative farming agreements or those under certain statutory provisions to support conservation objectives.

The bill stipulates how these taxes are to be assessed, collected, and processed, emphasizing that they do not become a lien against the property but are rather treated as personal property taxes, with joint liability for payment if multiple parties are involved. This aims to streamline the taxation processes for properties used by private entities and provide clear tax exceptions for specific uses to support public and governmental functions.