Minnesota § 471.71 DEFINITIONS

Minnesota Statutes

§ 471.71 — DEFINITIONS

Minnesota § 471.71

PartMUNICIPALITIES

Ch. 471MUNICIPAL RIGHTS, POWERS, DUTIES

This text of Minnesota § 471.71 (DEFINITIONS) 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. § 471.71 (2026).

Text

Subdivision 1.Terms.
For the purposes of sections471.71to471.83the terms defined in this section shall have the meanings ascribed to them unless the context otherwise requires.

Subd. 2.Municipality.
"Municipality" includes cities, towns, and school districts.

Subd. 3.City, town, school district.
"City," "town," or "school district" include only those of the class made subject to sections471.71to471.83by sections471.72and471.73.

Subd. 4.Unfunded indebtedness.
"Unfunded indebtedness" includes all general obligations and indebtedness except bonds and except indebtedness which is payable from special assessments against benefited property.

Subd. 5.Year.
"Year" means calendar year, except that it means "fiscal year" in the case of any school district or city as to which both of the followi

Free access — add to your briefcase to read the full text and ask questions with AI

Subdivision 1.Terms.
For the purposes of sections471.71to471.83the terms defined in this section shall have the meanings ascribed to them unless the context otherwise requires.

Subd. 2.Municipality.
"Municipality" includes cities, towns, and school districts.

Subd. 3.City, town, school district.
"City," "town," or "school district" include only those of the class made subject to sections471.71to471.83by sections471.72and471.73.

Subd. 4.Unfunded indebtedness.
"Unfunded indebtedness" includes all general obligations and indebtedness except bonds and except indebtedness which is payable from special assessments against benefited property.

Subd. 5.Year.
"Year" means calendar year, except that it means "fiscal year" in the case of any school district or city as to which both of the following conditions exist:
(1) in the case of a city, the charter or law under which it is organized provides for a fiscal year differing from the calendar year; in the case of a school district, the books of account are kept on the basis of a fiscal year differing from the calendar year;
(2) the governing body of such city or school district shall have adopted a resolution determining that its operation under sections471.71to471.83shall be on the basis of such fiscal year and giving the date of the beginning of that year.