SF 4831
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/26/2026 09:23 a.m.
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A bill for an act
relating to taxation; local sales and use; amending the authorization for the city of
Elk River to impose a local sales tax; amending Laws 2019, First Special Session
chapter 6, article 6, section 17, subdivisions 1, 3, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Laws 2019, First Special Session chapter 6, article 6, section 17, subdivision
1, is amended to read:
Subdivision 1.
Sales and use tax authorization.
new text begin (a) new text end Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and as approved
by the voters at the November 6, 2018, general election, the city of Elk River may impose,
by ordinance, a sales and use tax of one-half of one percent for the purposes specified in
subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota
Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement
of the tax authorized under this subdivision.
new text begin
(b) If approved by the voters at a general election pursuant to Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a), the city must use the revenues derived from the tax
authorized under paragraph (a) for the purpose specified in subdivision 2a.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Elk River and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 2.
Laws 2019, First Special Session chapter 6, article 6, section 17, is amended by
adding a subdivision to read:
new text begin Subd. 2a. new text end
new text begin Use of revenues. new text end
new text begin
In addition to the uses authorized under subdivision 2, the
revenues derived from the tax authorized under subdivision 1 must be used by the city of
Elk River to finance up to $20,000,000, plus associated bonding costs for, bonds issued
under subdivision 3 for construction of a new fire station. The project authorized under this
subdivision does not extend the termination requirements in subdivision 4.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Elk River and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 3.
Laws 2019, First Special Session chapter 6, article 6, section 17, subdivision 3, is
amended to read:
Subd. 3.
Bonding authority.
(a) The city of Elk River may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the deleted text begin projectdeleted text end new text begin projectsnew text end authorized
in deleted text begin subdivisiondeleted text end new text begin subdivisionsnew text end 2new text begin and 2anew text end . The aggregate principal amount of bonds issued under
this subdivision may not exceed deleted text begin $35,000,000deleted text end new text begin $55,000,000new text end , plus an amount applied to the
payment of costs of issuing the bonds. The bonds may be paid from or secured by any funds
available to the city of Elk River, including the tax authorized under subdivision 1. The
issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60
and 275.61.
(b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of the
city of Elk River and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end