Minnesota § 442A.24 TAX LEVIES, ASSESSMENTS, AND SERVICE CHARGES

Minnesota Statutes

§ 442A.24 — TAX LEVIES, ASSESSMENTS, AND SERVICE CHARGES

Minnesota § 442A.24

PartMUNICIPAL PUBLIC WORKS

Ch. 442ASANITARY DISTRICTS

This text of Minnesota § 442A.24 (TAX LEVIES, ASSESSMENTS, AND SERVICE CHARGES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 442A.24 (2026).

Text

Subdivision 1.Tax levies.
The board may levy taxes for any district purpose on all property taxable within the district.

Subd. 2.Particular area.
In the case where a particular area within the district, but not the entire district, is benefited by a system, works, or facilities of the district, the board, after holding a public hearing as provided by law for levying assessments on benefited property, shall by ordinance establish such area as a taxing subdistrict, to be designated by number, and shall levy special taxes on all the taxable property therein, to be accounted for separately and used only for the purpose of paying the cost of construction, improvement, acquisition, maintenance, or operation of such system, works, or facilities, or paying the principal and interest on bonds iss

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Subdivision 1.Tax levies.
The board may levy taxes for any district purpose on all property taxable within the district.

Subd. 2.Particular area.
In the case where a particular area within the district, but not the entire district, is benefited by a system, works, or facilities of the district, the board, after holding a public hearing as provided by law for levying assessments on benefited property, shall by ordinance establish such area as a taxing subdistrict, to be designated by number, and shall levy special taxes on all the taxable property therein, to be accounted for separately and used only for the purpose of paying the cost of construction, improvement, acquisition, maintenance, or operation of such system, works, or facilities, or paying the principal and interest on bonds issued to provide funds therefor and expenses incident thereto. The hearing may be held jointly with a hearing for the purpose of levying assessments on benefited property within the proposed taxing subdistrict.

Subd. 3.Benefited property.
The board shall levy assessments on benefited property to provide funds for payment of the cost of construction, improvement, or acquisition of any system, works, or facilities designed or used for any district purpose or for payment of the principal of and interest on any bonds issued therefor and expenses incident thereto.

Subd. 4.Service charges.
The board shall prescribe service, use, or rental charges for persons or premises connecting with or making use of any system, works, or facilities of the district; prescribe the method of payment and collection of the charges; and provide for the collection thereof for the district by any related governmental subdivision or other public agency on such terms as may be agreed upon with the governing body or other authority thereof.