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Minnesota Legislature

Office of the Revisor of Statutes

163.06 MS 1957 [Repealed, 1959 c 500 art 6 s 13]
163.06 TAXATION IN UNORGANIZED TOWNSHIPS.
    Subdivision 1. Levy. The county board of any county in which there are unorganized
townships may levy a tax for road and bridge purposes upon all the real and personal property
in such unorganized townships, exclusive of money and credits taxed under the provisions of
chapter 285.
    Subd. 2. Tax is additional. The tax, if levied, is additional to the tax which the counties may
levy for the county road and bridge funds and is additional to the amount permitted by law to
be levied for other county purposes. The tax may be levied on any or all unorganized townships
within a county, provided that no such tax shall be levied on only a part of an unorganized
township within a county.
    Subd. 3. Extending tax levy. If any county deems it desirable to levy such a tax, it may at
the time it levies the county taxes, by resolution reciting such fact, determine the amount so to
be levied in each unorganized township for the current year. It shall be the duty of the county
auditor to extend the tax so levied upon the tax books of the county, at the same time and in the
same manner as other taxes for county purposes are extended as to property in such unorganized
townships, and the tax shall be collected and payment thereof enforced at the same time and in the
same manner as other county taxes on such property and with like penalties for nonpayment at
the time prescribed by law.
    Subd. 4. Separate fund. The tax collected from each unorganized township shall be set apart
in a separate fund in the county treasury, and each shall be designated as the road and bridge fund
of the unorganized township from which the tax was collected.
    Subd. 5. Purposes of fund expenditures. Except as hereinafter provided, each fund shall
be expended under the direction of the county board for the construction, improvement, and
maintenance of roads and bridges in the unorganized township for which the fund was designated.
If so requested by petition signed by a majority of the resident taxpayers of any unorganized
township, the county board may expend all or part of the road and bridge fund of the unorganized
township upon roads or bridges in an adjoining organized or unorganized township.
    Subd. 6. Expenditure in certain counties. In any county having not less than 95 nor more
than 105 full and fractional townships, and having a market value of not less than $12,000,000
nor more than $21,000,000, exclusive of money and credits, the county board, by resolution,
may expend the funds provided in subdivision 4 in any organized or unorganized township
or portion thereof in such county.
History: 1959 c 500 art 4 s 6; 1973 c 583 s 12; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s
20; 1990 c 426 art 1 s 20; 1990 c 480 art 9 s 6