reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.02 — Consolidation Authorized.

424B.02 CONSOLIDATION AUTHORIZED.
Subdivision 1.
Initiation.
(a) With the approval of the governing body of each applicable municipality, two or more relief associations associated with fire departments serving contiguous fire districts may initiate the consolidation of the relief associations into a subsequent relief association.
(b) Initiation of a consolidation action must occur through the proposal of a consolidation resolution to the board of trustees of each volunteer firefighters relief association notification of the relief association membership of the potential consolidation and after conducting a public meeting on the consolidation question.
Subd. 2.
Initiative processing; filing.
(a) After a consolidation initiative resolution has been filed with the relief association board of trustees by one or more members of the board, the relief association secretary shall provide written notification of the initiative to the relief association membership. After notification of the relief association membership, the board of trustees must hold a public hearing on the initiative. After the hearing, the board of trustees shall act on the consolidation resolution.
(b) If the consolidation resolution is adopted by majority vote of the board of trustees, the secretary shall file a copy of the resolution with the other relief association or associations also considering consolidation.
(c) If two or more volunteer firefighters relief associations adopt a consolidation resolution, those relief associations are consolidated effective the next following January 1.
(d) Within 30 days of the adoption of the consolidation resolution by all prior relief associations, the secretaries of the applicable prior relief associations shall jointly notify in writing the state auditor, the commissioner of revenue, and the secretary of state of the consolidation.
History:
2000 c 461 art 16 s 2
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.03 — Subsequent Relief Association.

424B.03 SUBSEQUENT RELIEF ASSOCIATION.
Subdivision 1.
New relief association.
If the subsequent relief association is a new volunteer firefighters relief association, the consolidated volunteer firefighters relief association must be incorporated under chapter 317A. The incorporators of the consolidated relief association must include at least one board member of each of the former volunteer firefighters relief associations.
Subd. 2.
Successor relief association.
If the subsequent relief association is one of the prior relief associations, the articles of incorporation and bylaws must be appropriately revised, effective on the consolidation effective date, and a revised board of trustees must be elected before the consolidation effective date.
History:
2000 c 461 art 16 s 3
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.04 — Governance Of Consolidated Volunteer Firefighters Relief Association.

424B.04 GOVERNANCE OF CONSOLIDATED VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATION.
Subdivision 1.
Board of trustees.
The consolidated volunteer firefighters relief association is governed by a board of trustees as provided in section 424A.04, subdivision 1.
Subd. 2.
Composition of board.
The board must have three officers, including a president, a secretary, and a treasurer. The membership of the consolidated volunteer firefighters relief association must elect the three officers from the board members. A board of trustees member may not hold more than one officer position at the same time.
Subd. 3.
Board administration.
The board of trustees must administer the affairs of the relief association consistent with this chapter and the applicable provisions of chapters 356A, 424A, and 477B.
History:
2000 c 461 art 16 s 4; 2021 c 22 art 10 s 17
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.05 — Special And General Funds.

424B.05 SPECIAL AND GENERAL FUNDS.
The consolidated volunteer firefighters relief association must establish and maintain a special fund and a general fund. The special fund must be established and maintained as provided in section 424A.05. The general fund must be established and maintained as provided in section 424A.06.
History:
2000 c 461 art 16 s 5
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.07 — Dissolution Of Prior General Fund Balances.

424B.07 DISSOLUTION OF PRIOR GENERAL FUND BALANCES.
Before the effective date of consolidation, the secretaries of the volunteer firefighters relief associations shall settle any accounts payable from the respective general fund or any other relief association fund in addition to the relief association special fund. Investments held by a fund of the prior relief associations in addition to the special fund must be liquidated before the effective date of consolidation as the bylaws of the relief association provide. Before the effective date of consolidation, the respective relief associations must pay all applicable general fund expenses from their respective general funds. Any balance remaining in the general fund or in a fund other than the relief association special fund as of the effective date of consolidation must be paid to the new general fund of the subsequent volunteer firefighters relief association.
History:
2000 c 461 art 16 s 7
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.08 — Termination Of Prior Relief Associations.

424B.08 TERMINATION OF PRIOR RELIEF ASSOCIATIONS.
Following the transfer of administration, records, special fund assets, and special fund liabilities from the prior relief associations to the subsequent volunteer firefighters relief association, the prior volunteer firefighters relief associations cease to exist as legal entities for any purpose. The subsequent relief association secretary shall notify the following governmental officials of the termination of the respective volunteer firefighters relief associations and of the establishment of the subsequent volunteer firefighters relief association:
(1) Minnesota secretary of state;
(2) Minnesota state auditor;
(3) Minnesota commissioner of revenue; and
(4) commissioner of the federal Internal Revenue Service.
History:
2000 c 461 art 16 s 8
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.09 — Administrative Expenses.

424B.09 ADMINISTRATIVE EXPENSES.
The payment of authorized administrative expenses of the subsequent volunteer firefighters relief association must be from the special fund of the subsequent volunteer firefighters relief association in accordance with section 424A.05, subdivision 3b, and as provided for in the bylaws of the subsequent volunteer firefighters relief association and approved by the board of trustees of the subsequent volunteer firefighters relief association. The payment of any other expenses of the subsequent volunteer firefighters relief association must be from the general fund of the subsequent volunteer firefighters relief association in accordance with section 424A.05, subdivision 3b, and as provided for in the bylaws of the subsequent volunteer firefighters relief association and approved by the board of trustees of the subsequent volunteer firefighters relief association.
History:
2000 c 461 art 16 s 9; 1Sp2019 c 6 art 22 s 28
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.11 — Consolidating Defined Contribution Relief Associations; Individual Accounts; Funding.

424B.11 CONSOLIDATING DEFINED CONTRIBUTION RELIEF ASSOCIATIONS; INDIVIDUAL ACCOUNTS; FUNDING.
Subdivision 1.
Applicability.
This section applies when all of the volunteer firefighters relief associations involved in the consolidation are defined contribution relief associations as defined in section 424A.001, subdivision 1c.
Subd. 2.
Individual accounts.
The successor relief association following the consolidation of two or more defined contribution relief associations must be a defined contribution relief association and the successor relief association board shall establish individual accounts for every active member, inactive member, deferred member, or retired member receiving installment payments with that status as of the consolidation date. To each individual account the successor relief association must credit the amount to the credit of each person by a predecessor relief association as of the date of consolidation plus a proportional share, based on account value, of any subsequent net revenue during the consolidation process.
Subd. 3.
Funding.
Unless the articles of incorporation or bylaws of the successor relief association specify that municipal contributions are wholly voluntary or unless the municipalities associated with the consolidating defined contribution relief associations agree in writing to a different municipal support arrangement, each municipality must continue to provide the same amount of municipal support to the successor relief association as the municipality provided to the applicable predecessor relief association in the calendar year immediately prior to the calendar year in which the consolidation occurs.
History:
2009 c 169 art 10 s 54
2023 Minnesota Statutes › Chapters 419 - 425 — Municipal Personnel, Retirement › Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion › Section 424B.12 — Mixed Consolidating Relief Associations; Benefit Plan; Funding.

424B.12 MIXED CONSOLIDATING RELIEF ASSOCIATIONS; BENEFIT PLAN; FUNDING.
Subdivision 1.
Applicability.
This section applies where one or more of the volunteer firefighters relief associations involved in the consolidation are defined benefit relief associations as defined in section 424A.001, subdivision 1b, and one or more of the volunteer firefighters relief associations involved in the consolidation are defined contribution relief associations as defined in section 424A.001, subdivision 1c.
Subd. 2.
Benefit plan.
The articles of incorporation or bylaws of the successor relief association must specify whether the relief association is a defined benefit relief association or whether the relief association is a defined contribution relief association. If the successor relief association is a defined benefit relief association, the relief association benefits must comply with sections 424A.02 and 424B.10. If the successor relief association is a defined contribution relief association, the relief association must comply with sections 424A.016 and 424B.11, subdivision 2.
Subd. 3.
Funding.
If the successor relief association is a defined benefit relief association, the relief association funding is governed by section 424B.10, subdivision 2. If the successor relief association is a defined contribution relief association, the relief association funding is governed by section 424B.11, subdivision 3.
History:
2009 c 169 art 10 s 55; 2014 c 275 art 2 s 19; 2014 c 296 art 12 s 18
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.04 — General Levy Authority For 3rd, 4th Class Charter Cities.

426.04 GENERAL LEVY AUTHORITY FOR 3RD, 4TH CLASS CHARTER CITIES.
Subdivision 1.
All general fund purposes.
The governing body of any home rule charter city of the third or fourth class in this state may levy taxes for all general fund purposes.
Subd. 2.
Does not apply to these cities.
This section does not apply to a third class city which is contiguous to a city of the first class located in a different county or to a fourth class city in a county containing a first class city.
History:
(1727) 1911 c 318 s 1; 1951 c 317 s 1; 1957 c 709; 1973 c 123 art 4 s 6; 1973 c 773 s 1; 1988 c 719 art 5 s 84; 1989 c 277 art 4 s 48; 1Sp1989 c 1 art 5 s 30
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.11 — Board Or Department Defined.

426.11 BOARD OR DEPARTMENT DEFINED.
The terms "board" or "department," as used in sections 426.11 to 426.13, mean and embrace the board of education, the library board, the park board, the board of charities and corrections, and all other boards or departments of every kind and nature expending public funds for the use and benefit of the city.
History:
(1444) 1909 c 374 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.12 — Statements To City Comptroller; Contracts.

426.12 STATEMENTS TO CITY COMPTROLLER; CONTRACTS.
It shall be the duty of every board or department, on the first day of each calendar month and at such other times as the city comptroller, in writing, may demand, including such further information as the city comptroller may demand, to furnish the city comptroller with an accurate and complete statement, properly attested by the proper officer, of all its acts, including all the names, addresses, kind of labor, and compensation to be paid to each of its employees and duration thereof, and when any board or department expends, or is about to expend, money for the purchase of any lands, goods, materials, labor, supplies, or anything of value, and enters into a written contract therefor, the board or department shall immediately furnish the city comptroller with a certified duplicate copy thereof; and no contract shall be valid unless countersigned by the city comptroller.
History:
(1445) 1909 c 374 s 2
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.13 — Access To Books, Papers.

426.13 ACCESS TO BOOKS, PAPERS.
For the purpose of fully complying with sections 426.11 to 426.13, the city comptroller, or any person the city comptroller may designate, shall have full and complete access to all books, papers, documents, statements, or accounts on file or of record with any of these boards or departments, at any and all times and any officer, agent, employee, or other person in charge of any board or department refusing the city comptroller full and complete access to all such books, papers, documents, statements, or accounts shall be guilty of a misdemeanor.
History:
(1446) 1909 c 374 s 3
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.14 — Deputy Comptroller In Cities Of First Class.

426.14 DEPUTY COMPTROLLER IN CITIES OF FIRST CLASS.
In cities of the first class, the comptroller may appoint and at pleasure may remove a deputy comptroller, who shall perform such duties as the comptroller may prescribe. During the absence of the comptroller from the city, or an inability for any reason to discharge the duties of office, the deputy comptroller shall act in the comptroller's place and stead, and shall have the same powers and duties, and the comptroller and the sureties on the comptroller's bond shall be liable for the acts of the deputy comptroller the same as if they were done by the comptroller.
History:
(1447) 1911 c 112 s 1; 1986 c 444
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.19 — Municipal Liquor Store Profits.

426.19 MUNICIPAL LIQUOR STORE PROFITS.
Subdivision 1.
Use of.
Any city which operates a municipal liquor store from which a revenue is derived in excess of the cost of operation may use and apply such revenue for the construction, operation, repair, and maintenance of sewers and sewage disposal plants and waterworks and water mains, and for the construction, operation, repair, and maintenance of public buildings, and may irrevocably pledge any part of such revenues to the payment of bonds, warrants, or certificates of indebtedness issued for any of such purposes, including any bonds, warrants, or certificates of indebtedness which would otherwise be payable solely from a limited or special fund.
Subd. 2.
Referendum in certain cases.
Before the pledge of any such revenues to the payment of any such bonds, warrants or certificates of indebtedness, except bonds, warrants or certificates of indebtedness to construct, reconstruct, enlarge or equip a municipal liquor store shall be made, the governing body shall submit to the voters of the city the question of whether such revenues shall be so pledged and such pledge shall not be binding on the city until it shall have been approved by a majority of the voters voting on the question at either a general election or special election called for that purpose. No election shall be required for pledge of such revenues for payment of bonds, warrants or certificates of indebtedness to construct, reconstruct, enlarge or equip a municipal liquor store.
History:
1945 c 273; 1963 c 33 s 1; 1965 c 92 s 1; 1973 c 123 art 5 s 7
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 426 — Finance, Taxation › Section 426.20 — Appropriation Or Expenditure Of Funds.

426.20 APPROPRIATION OR EXPENDITURE OF FUNDS.
No city owning and operating a municipal liquor store shall appropriate any funds to, or authorize the expenditure of any funds under its control for, the operation of the municipal liquor store unless the city council has first held a public hearing on the proposed transfer. Exceptions to the provisions of this section shall include funds for capital improvements, bonding costs and construction and repairs which can be amortized and paid from funds generated by the operation of the liquor store.
History:
1981 c 331 s 2
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.01 — Deposit Of Public Funds.

427.01 DEPOSIT OF PUBLIC FUNDS.
The council of any statutory city or of any city of the fourth class shall designate as a depository of city funds such national, state, or private banks as it may deem proper. Except as to deposits insured by the federal deposit insurance corporation or protected by collateral or a corporate surety bond furnished under section 118A.03, each shall give bond to the municipality in at least double the amount authorized to be deposited therein, to be approved by the council, conditioned to repay all sums deposited therein upon proper demand therefor or at such time, not exceeding one year, as fixed by the terms of the deposit, and for the performance of such other duties as the council may require. The council shall require the city treasurer to deposit all or any part of the public funds in hand in such banks and to withdraw the same when so directed. All the terms and conditions of deposit shall be set forth in the resolution designating the several depositories, which resolution shall be filed with the clerk or recorder. The treasurer shall not be liable on the treasurer's bond for any money so deposited by direction of the council and lost through the failure, bankruptcy, or other default of the bank. All interest accruing upon these deposits shall belong to the city.
History:
RL s 774; 1957 c 367 s 5; 1957 c 518 s 1; 1973 c 123 art 5 s 7; 1986 c 444; 1996 c 399 art 2 s 12
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.02 — Depositories.

427.02 DEPOSITORIES.
The council of any city in this state, but not including cities when governed under a charter adopted under and pursuant to the Constitution of the state of Minnesota, article IV, section 36, article XI, section 4, or article XII, section 5, and sections 410.03 to 410.24, and all acts supplemental thereto, in which charter the matter of designating depositories for city funds and the protection thereof is provided for, or in which charter it shall hereafter be provided for, shall have the power and authority to designate or redesignate at the beginning of each calendar year, or from time to time, the banks or other legal depositories of any city in which the treasurer of the city shall deposit and keep the moneys of the city, designating in each instance the maximum amount which may at any time be kept in any one of these depositories, which maximum amount shall in no case exceed 25 percent of the paid-up capital and surplus of the depository, unless the depository shall deposit with the treasurer of the city United States government bonds to secure the deposit of the funds of the city; and, in that event, the amount so deposited shall not exceed the amount of the United States government bonds so deposited. No depository shall deposit United States government bonds which mature within one year from the date such bonds were first considered as a part of the bank's reserve and which reserves are required by section 48.221. The council of each city shall, at all times, designate depositories in the city, or elsewhere in the United States, sufficient for the depository of all funds which are likely to be in the hands of the treasurer of the city at any one time and shall, so far as consistent with the best interest of the city, designate these depositories in the city and require from these depositories good and sufficient bonds payable to the city in a penal sum not to exceed the amount designated as the limit of deposit therein, and conditioned for the safekeeping and payment of funds so deposited, or, in lieu thereof, good and sufficient collateral as provided for by section 118A.03.
History:
(1327) 1907 c 17 s 1; 1933 c 179; 1935 c 124 s 1; 1969 c 78 s 2; 1971 c 24 s 50; 1987 c 384 art 2 s 1; 1996 c 399 art 2 s 12; 1997 c 7 art 1 s 139; art 4 s 2
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.03 — Duty Of Treasurer; Exemption From Liability.

427.03 DUTY OF TREASURER; EXEMPTION FROM LIABILITY.
The treasurer of each city where depositories have been designated in accordance with sections 427.02 to 427.07 shall keep the funds of the city as far as possible in the depositories so designated and when so deposited the treasurer and the sureties on the official bond of such treasurer shall be exempt from all liability for the loss of any such funds so deposited as provided in sections 427.02 to 427.07, if such loss is caused by the failure, bankruptcy, or any other act of default of such depository.
History:
(1328) 1907 c 17 s 2
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.04 — Failure To Designate.

427.04 FAILURE TO DESIGNATE.
The failure of the council of any city to designate depositories, as provided in sections 427.02 to 427.07, shall not exempt or relieve the treasurer of the city or the sureties on the treasurer's official bond from any liability.
History:
(1329) 1907 c 17 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.05 — Duty Of Council; Interest.

427.05 DUTY OF COUNCIL; INTEREST.
The council of any city authorized under sections 427.02 to 427.07 to designate depositories shall exercise all possible care to secure safe depositories for the funds of the city and to obtain the highest rate of interest possible consistent with safety for such moneys. All interest received in any way for the use or keeping of moneys or on account of the same shall be the property of the city and credited to the current expense fund of the city.
History:
(1330) 1907 c 17 s 4
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.06 — Money, How Deposited; Checks, How Drawn.

427.06 MONEY, HOW DEPOSITED; CHECKS, HOW DRAWN.
(a) All money of any city kept in accordance with sections 427.02 to 427.07 in any depository designated by the council of the city shall be kept and deposited in the name of the city and the depository shall have no authority to pay out this money except upon checks drawn upon the depository signed by the city treasurer and countersigned by the city comptroller or recording officer of the city.
(b) In addition to the authority for deposit of city money pursuant to paragraph (a) or other provisions of this chapter, the city treasurer may deposit city money in a designated depository in accordance with the following conditions:
(1) The designated depository is authorized by the city treasurer to (i) arrange for the redeposit of the money into deposit accounts in one or more banks, savings and loan associations, or credit unions that are located in the United States, and (ii) serve as custodian for the city with respect to the money redeposited into such accounts.
(2) The full amount of the redeposited city funds, plus accrued interest, if any, must be insured by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund. Any entity serving as subcustodian for the designated depository shall have had at least five years' experience serving in that capacity.
History:
(1331) 1907 c 17 s 5; 2012 c 209 s 4
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.07 — Withdrawal Of Funds.

427.07 WITHDRAWAL OF FUNDS.
The treasurer of any city, who has city funds deposited in accordance with sections 427.02 to 427.07, shall, when notified so to do by the sureties on the treasurer's official bond or by the council of the city, withdraw all funds from any designated depository and it shall be the duty of the city comptroller or other recording officer of such city to countersign all checks for such withdrawal. The city treasurer shall thereupon, upon such withdrawal, notify the council of the city thereof and thenceforth the city treasurer shall deposit no more funds in the depository until authorized so to do by the council of the city. Upon this withdrawal, it shall be the duty of the council of the city to proceed forthwith to redesignate, in accordance with the provisions of sections 427.02 to 427.07.
History:
(1332) 1907 c 17 s 6; 1986 c 444
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.09 — Failure To Designate Depository.

427.09 FAILURE TO DESIGNATE DEPOSITORY.
If the council of any home rule charter city of the fourth class or any statutory city shall refuse or fail to act, as provided in section 427.01, within 30 days after the beginning of the fiscal year the treasurer shall select one or more depositories, not exceeding four in number, for the safekeeping of city funds and deposit such funds therein, in the name of the city, to the extent authorized by chapter 118A in each depository so selected without requiring security therefor.
History:
(1049-2) 1931 c 216 s 2; 1933 c 62 s 2; 1957 c 367 s 6; 1959 c 289 s 3; 1973 c 123 art 5 s 7; 1976 c 44 s 35; 1Sp1981 c 4 art 1 s 175; 2001 c 7 s 90
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.10 — Treasurer, Liability.

427.10 TREASURER, LIABILITY.
The city treasurer, in the absence of negligence, shall not be liable for the loss of money while so deposited within the limits above specified occasioned by the closing or insolvency of a designated depository.
History:
(1049-3) 1931 c 216 s 3; 1933 c 62 s 3; 1973 c 123 art 5 s 7; 1976 c 44 s 36
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.11 — Interest On Funds.

427.11 INTEREST ON FUNDS.
All interest received on funds deposited under the provisions of sections 427.09 and 427.10 shall be credited to the respective city funds.
History:
(1049-4) 1931 c 216 s 4; 1933 c 62 s 4; 1971 c 24 s 51; 1973 c 123 art 5 s 7; 1976 c 44 s 37
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 427 — Depositories, City And Statutory City Funds › Section 427.12 — Warrant As Check On City Depository.

427.12 WARRANT AS CHECK ON CITY DEPOSITORY.
When a disbursement is made by order or warrant in any home rule charter city of the second, third, or fourth class, the order or warrant for the disbursement shall be so drawn that when signed in an appropriate place by the treasurer or other officer to whom it is directed, it becomes a check on the city depository.
History:
1953 c 319 s 6; 1976 c 44 s 38
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.01 — Special Service District Procedures; Definitions.

428A.01 SPECIAL SERVICE DISTRICT PROCEDURES; DEFINITIONS.
Subdivision 1.
Applicability.
As used in sections 428A.01 to 428A.10, the terms defined in this section have the meanings given them.
Subd. 2.
City.
"City" means a home rule charter or statutory city.
Subd. 3.
Special services.
"Special services" has the meaning given in the city's ordinance but special services may not include a service that is ordinarily provided throughout the city from general fund revenues of the city unless an increased level of the service is provided in the special service district.
Subd. 4.
Special service district.
"Special service district" means a defined area within the city where special services are rendered and the costs of the special services are paid from revenues collected from service charges imposed within that area.
Subd. 5.
Net tax capacity.
Except as provided in section 428A.05, "net tax capacity" means the net tax capacity most recently certified by the county auditor under section 428A.03, subdivision 1a, before the effective date of the ordinance or resolution adopted under section 428A.02 or 428A.03.
Subd. 6.
Land area.
"Land area" means the land area in the district that is subject to property taxes.
Subd. 7.
Multiunit residential property.
"Multiunit residential property" means:
(1) property classified as class 4a under section 273.13, subdivision 25, paragraph (a);
(2) condominiums, as defined under section 515A.1-103, clause (7), that are classified as class 1a under section 273.13, subdivision 22, paragraph (a); class 4b under section 273.13, subdivision 25, paragraph (b), clause (1); class 4bb under section 273.13, subdivision 25, paragraph (c), clause (1); or condominiums under chapters 515 and 515A established prior to the enactment of the Minnesota Common Interest Ownership act under chapter 515B;
(3) condominium-type storage units classified as class 4bb under section 273.13, subdivision 25, paragraph (c), clause (3); and
(4) duplex or triplex property classified as class 1a under section 273.13, subdivision 22, paragraph (a); or classified as class 4b under section 273.13, subdivision 25, paragraph (b), clause (1).
Multiunit residential property does not include any unit that is an affordable housing unit classified as 4d low-income rental housing under section 273.13, subdivision 25, paragraph (e).
Subd. 8.
Nonresidential property.
"Nonresidential property" means property that is classified under section 273.13 and used for commercial, industrial, or public utility purposes, or is zoned for vacant land or designated on a land use plan for commercial or industrial use.
History:
1988 c 719 art 5 s 84; art 14 s 1; 1989 c 329 art 13 s 20; 1995 c 264 art 16 s 16; 1996 c 471 art 8 s 3,4; 2023 c 62 art 3 s 10,11
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.04 — Enlargement Of Special Service Districts.

428A.04 ENLARGEMENT OF SPECIAL SERVICE DISTRICTS.
Boundaries of a special service district may be enlarged only after hearing and notice as provided in sections 428A.02 and 428A.03. Notice must be served in the original district and in the area proposed to be added to the district. Property added to the district is subject to all service charges imposed within the district after the property becomes a part of the district if it is property of the type that is subject to service charges in the district. On the question of enlargement, the petition requirement in section 428A.08 and the veto power in section 428A.09 apply only to owners, individuals, and business organizations in the area proposed to be added to the district.
History:
1988 c 719 art 14 s 4
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.05 — Collection Of Service Charges.

428A.05 COLLECTION OF SERVICE CHARGES.
Service charges may be imposed on the basis of the net tax capacity of the property on which the service charge is imposed but must be spread only upon the net tax capacity of the taxable property located in the geographic area described in the ordinance. Service charges based on net tax capacity may be payable and collected at the same time and in the same manner as provided for payment and collection of ad valorem taxes. When made payable in the same manner as ad valorem taxes, service charges not paid on or before the applicable due date shall be subject to the same penalty and interest as in the case of ad valorem tax amounts not paid by the respective due date. The due date for a service charge payable in the same manner as ad valorem taxes is the due date given in law for the real or personal property tax for the property on which the service charge is imposed. Service charges imposed on net tax capacity which are to become payable in the following year must be certified to the county auditor by the date provided in section 429.061, subdivision 3, for the annual certification of special assessment installments. Other service charges imposed must be collected as provided by ordinance. Service charges based on net tax capacity collected under sections 428A.01 to 428A.10 are not included in computations under section 469.177, chapter 276A or 473F, or any other law that applies to general ad valorem levies. For the purpose of this section, "net tax capacity" means the net tax capacity most recently determined at the time that tax rates are determined under section 275.08.
History:
1988 c 719 art 5 s 84; art 14 s 5; 1989 c 329 art 13 s 20; 1995 c 264 art 16 s 18; 1996 c 471 art 11 s 12
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.06 — Bonds.

428A.06 BONDS.
At any time after a contract for the construction of all or part of an improvement authorized under sections 428A.01 to 428A.10 has been entered into or the work has been ordered done by day labor, the governing body of the city may issue obligations in the amount it deems necessary to defray in whole or in part the expense incurred and estimated to be incurred in making the improvement, including every item of cost from inception to completion and all fees and expenses incurred in connection with the improvement or the financing. The obligations are payable primarily out of the proceeds of the service charge based on net tax capacity imposed under section 428A.03, or from any other special assessments or nontax revenues available to be pledged for their payment under charter or statutory authority, or from two or more of those sources. The governing body may, by resolution adopted prior to the sale of obligations, pledge the full faith, credit, and taxing power of the city to assure payment of the principal and interest if the proceeds of the service charge in the district are insufficient to pay the principal and interest. The obligations must be issued in accordance with chapter 475, except that an election is not required, and the amount of the obligations need not be included in determining the net debt of the city under the provisions of any law or charter limiting debt.
History:
1988 c 719 art 5 s 84; art 14 s 6; 1989 c 329 art 13 s 20
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.07 — Advisory Board.

428A.07 ADVISORY BOARD.
The governing body of the city may create and appoint an advisory board for each special service district in the city to advise the governing body in connection with the construction, maintenance, and operation of improvements, and the furnishing of special services in a district. The advisory board shall make recommendations to the governing body on the requests and complaints of owners, occupants, and users of property within the district and members of the public. Before the adoption of any proposal by the governing body to provide services or impose service charges within the district, the advisory board of the district shall have an opportunity to review and comment upon the proposal.
History:
1988 c 719 art 14 s 7
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.08 — Petition Required.

428A.08 PETITION REQUIRED.
No action may be taken under section 428A.02 or 428A.03, unless owners of 25 percent or more of the land area of property that would be subject to service charges in the proposed special service district and either: (1) owners of 25 percent or more of the net tax capacity of property that would be subject to a proposed service charge, based on net tax capacity; or (2) owners, individuals, and business organizations subject to 25 percent or more of a proposed service charge based on other than net tax capacity file a petition requesting a public hearing on the proposed action with the city clerk. If the boundaries of a proposed district are changed or the land area or net tax capacity subject to a service charge or the individuals or business organizations subject to a service charge are changed after the public hearing, a petition meeting the requirements of this section must be filed with the city clerk before the ordinance establishing the district or resolution imposing the service charge may become effective.
History:
1988 c 719 art 5 s 84; art 14 s 8; 1989 c 329 art 13 s 20; 2009 c 88 art 6 s 9
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.09 — Veto Power Of Owners.

428A.09 VETO POWER OF OWNERS.
Subdivision 1.
Notice of right to file objections.
Except as provided in section 428A.10, the effective date of any ordinance or resolution adopted under sections 428A.02 and 428A.03 must be at least 45 days after it is adopted. Within five days after adoption of the ordinance or resolution, a summary of the ordinance or resolution must be mailed to the owner of each parcel included in the special service district and any individual or business organization subject to a service charge in the same manner that notice is mailed under section 428A.02. The mailing must include a notice that owners subject to a service charge based on net tax capacity and owners, individuals, and business organizations subject to a service charge imposed on another basis have a right to veto the ordinance or resolution by filing the required number of objections with the city clerk before the effective date of the ordinance or resolution and that a copy of the ordinance or resolution is on file with the city clerk for public inspection.
Subd. 2.
Requirements for veto.
If owners of 35 percent or more of the land area in the district subject to the service charge based on net tax capacity or owners, individuals, and business organizations subject to 35 percent or more of the service charges to be imposed in the district, file an objection to the ordinance adopted by the city under section 428A.02 with the city clerk before the effective date of the ordinance, the ordinance does not become effective. If owners of 35 percent or more of the land area subject to the service charge based on net tax capacity or owners of 35 percent or more of the net tax capacity subject to the service charge based on net tax capacity file an objection to the resolution adopted imposing a service charge based on net tax capacity under section 428A.03 with the city clerk before the effective date of the resolution, the resolution does not become effective. If owners, individuals, and business organizations subject to 35 percent or more of the service charges to be imposed in the district file an objection to the resolution adopted imposing a service charge on a basis other than net tax capacity under section 428A.03 with the city clerk before the effective date of the resolution, the resolution does not become effective. In the event of a veto, no district shall be established during the current calendar year and until a petition meeting the qualifications set forth in this subdivision for a veto has been filed.
History:
1988 c 719 art 5 s 84; art 14 s 9; 1989 c 329 art 13 s 20; 2009 c 88 art 6 s 10
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.10 — Exclusion From Petition Requirements And Veto Power.

428A.10 EXCLUSION FROM PETITION REQUIREMENTS AND VETO POWER.
The petition requirements of section 428A.08 do not apply to second or subsequent years' action to impose service charges under section 428A.03. The right of owners and those subject to a service charge to veto a resolution in section 428A.09 does not apply to second or subsequent years' applications of a service charge that is authorized to be in effect for more than one year under a resolution that has not been vetoed under section 428A.09 for the first year's application. A resolution imposing a service charge for more than one year must not be adopted unless the notice of public hearing required by section 428A.03 and the notice mailed with the adopted resolution under section 428A.09 include the following information:
(1) in the case of improvements, the maximum service charge to be imposed in any year and the maximum number of years the service charge is imposed to pay for the improvement; and
(2) in the case of operating and maintenance services, the maximum service charge to be imposed in any year and the maximum number of years, or a statement that the service charge will be imposed for an indefinite number of years, the service charges will be imposed to pay for operation and maintenance services.
The resolution may provide that the maximum service charge to be imposed in any year will increase or decrease from the maximum amount authorized in the preceding year based on an indicator of increased cost or a percentage amount established by the resolution.
History:
1988 c 719 art 14 s 10; 2009 c 88 art 6 s 11
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.101 — Deadline For Special Service District Under General Law.

428A.101 DEADLINE FOR SPECIAL SERVICE DISTRICT UNDER GENERAL LAW.
The establishment of a new special service district after June 30, 2028, requires enactment of a special law authorizing the establishment.
History:
1996 c 471 art 8 s 6; 2000 c 493 s 4; 2005 c 152 art 1 s 10; 2009 c 88 art 2 s 27; 2013 c 143 art 4 s 30
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.11 — Housing Improvement Areas; Definitions.

428A.11 HOUSING IMPROVEMENT AREAS; DEFINITIONS.
Subdivision 1.
Applicability.
As used in sections 428A.11 to 428A.20, the terms defined in this section have the meanings given them.
Subd. 2.
City.
"City" means a home rule charter or statutory city.
Subd. 3.
Enabling ordinance.
"Enabling ordinance" means the ordinance adopted by the city council establishing the housing improvement area.
Subd. 4.
Housing improvements.
"Housing improvements" has the meaning given in the city's enabling ordinance. Housing improvements may include improvements to common elements of a condominium or other common interest community or to a manufactured home park.
Subd. 5.
Housing improvement area.
"Housing improvement area" means a defined area within the city where housing improvements are made or constructed and the costs of the improvements are paid in whole or in part from fees imposed within the area.
Subd. 6.
Housing unit.
"Housing unit" means real property and improvements thereon consisting of a one-dwelling unit, or an apartment or unit as described in chapter 515, 515A, or 515B, respectively, or a manufactured home in a manufactured home park that is occupied by a person or family for use as a residence.
Subd. 7.
Authority.
"Authority" means an economic development authority or housing and redevelopment authority created pursuant to section 469.003, 469.004, or 469.091 or another entity authorized by law to exercise the powers of an authority created pursuant to one of those sections.
Subd. 8.
Implementing entity.
"Implementing entity" means the city or authority designated in the enabling ordinance as responsible for implementing and administering the housing improvement area.
History:
1996 c 471 art 8 s 7; 1999 c 11 art 3 s 13,14; 2000 c 490 art 11 s 2,3; 1Sp2019 c 1 art 6 s 18,19
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.12 — Petition Required.

428A.12 PETITION REQUIRED.
No action may be taken under sections 428A.13 and 428A.14 unless owners of 50 percent or more of the housing units that would be subject to fees in the proposed housing improvement area file a petition requesting a public hearing on the proposed action with the city clerk. No action may be taken under section 428A.14 to impose a fee unless owners of 50 percent or more of the housing units subject to the proposed fee file a petition requesting a public hearing on the proposed fee with the city clerk or other appropriate official.
History:
1996 c 471 art 8 s 8; 2010 c 389 art 1 s 22