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471.70 ANNUAL REPORT OF OUTSTANDING OBLIGATIONS.
For the purposes of this section "municipality" means a city, however organized; a school
district, however organized; a town; or any other body corporate and politic created under
Minnesota law.
An "obligation" as used in this section means an obligation as defined in chapter 475.
On or before February first each year, it shall be the duty of the principal accounting officer
of each municipality to report to the auditor of each county in which such municipality is situate,
the total amount of outstanding obligations, and the purpose for which issued as of December
31 of the preceding year. Such report shall be kept by the auditor of each county in a suitable
record. On March first each year, it shall be the duty of the auditor of each county to make
report to the state auditor of such obligations as reported to the county auditor by the principal
accounting officer of the municipality, together with the amount and character of all outstanding
obligations issued by the county.
History: (1938-14, 1938-15) 1927 c 163 s 1,2; 1945 c 187 s 1; 1967 c 48 s 1; 1973 c 123 art
5 s 7; 1973 c 492 s 7; 1986 c 444

Official Publication of the State of Minnesota
Revisor of Statutes