412.251 ANNUAL TAX LEVY.
The council shall make its annual tax levy by resolution. The following taxes may be
levied as authorized:
(1) a tax for the payment of principal and interest on outstanding obligations of the city as
provided by sections
475.61,
475.73, and
475.74;
(2) a tax for the payment of judgments as authorized by section
465.14;
(3) a tax to provide musical entertainment to the public in public buildings or on public
grounds;
(4) a tax for band purposes as authorized by section
449.09;
(5) a tax for the support of a municipal forest, as authorized by section
459.06;
(6) a tax for advertising purposes, as authorized by section
469.189;
(7) a tax for forest fire protection in any city in a forest area, as authorized by section
88.04;
(8) a tax for the utilities fund in any city whose utilities are under the jurisdiction of a public
utilities commission. The tax shall be levied for the purpose of paying the cost of the utility
service or other services supplied to the city;
(9) a tax for the support of a public library, as authorized by section
134.07;
(10) a tax for firefighters' relief association purposes as authorized by sections
69.772,
subdivision 4
,
69.773, subdivision 5, or other statutes; and
(11) other special taxes authorized by law.
History: 1949 c 119 s 32; 1951 c 104 s 1; 1973 c 123 art 2 s 1 subd 2; 1973 c 389 s 2; 1973
c 773 s 1; 1976 c 2 s 138; 1976 c 239 s 114; 1977 c 429 s 63; 1980 c 509 s 157; 1Sp1981 c 4
art 1 s 60; 1987 c 291 s 218; 1988 c 719 art 5 s 84; 1989 c 277 art 4 s 44; 1Sp1989 c 1 art 5
s 28; 1994 c 505 art 4 s 1