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12.26 POLITICAL SUBDIVISIONS; TAXATION, APPROPRIATIONS.
    Subdivision 1. Appropriation for expenses. Each political subdivision may make
appropriations in the manner provided by law for making appropriations for the ordinary expenses
of the political subdivision for the payment of expenses of its local organizations for emergency
management, and any local contingent of the civil air patrol.
    Subd. 2. Power to tax, emergency management expenditures. To provide money for the
emergency management purposes authorized by this chapter, a political subdivision may levy
annually upon all taxable property in the political subdivision, except as provided in subdivision
4, a tax in excess of and over and above all taxing limitations in an amount as may be necessary to
pay expenditures incurred for emergency management purposes.
    Subd. 3. Power to tax, organizational equipment. (a) To provide money to purchase
organizational equipment that is to be paid for in part by the federal government, a political
subdivision may levy a tax upon all taxable property in the political subdivision, except as
provided in subdivision 4, in excess of and over and above all taxing limitations, including those
provided in subdivision 2, in an amount as may be necessary to pay its share of the cost of the
organizational equipment, provided that the governor has approved the purchase.
(b) Each political subdivision that has initiated the purchase of organizational equipment
may:
(1) pay into the state treasury, in trust, its share of the cost of organizational equipment
required by the federal government to be paid in advance;
(2) pay into the state treasury, in trust, its share of the reimbursement of the federal
government by the state as part of its share of the cost of organizational equipment purchased for
the political subdivision and initially wholly paid for from the federal treasury;
(3) pay the entire cost of organizational equipment from funds derived from tax levies
authorized by this section, but within the limitations of subdivision 2. Organizational equipment
purchased entirely from funds of a political subdivision need not be in excess of equipment
provided for normal operation of a political subdivision and may be of a type and kind usable for
both local and emergency management purposes.
    Subd. 4. Power to tax by county. When levied by a county, the taxes authorized in
subdivisions 2 and 3, respectively, must be spread wholly and exclusively upon property within
the portion of the county over which the county local organization for emergency management
has jurisdiction as provided in section 12.25, subdivision 1; provided, however, that a county may
levy annually a tax upon all taxable property within any city or town within the county that has a
local emergency management organization.
    Subd. 5.[Expired]
    Subd. 6. Minneapolis, exception. Notwithstanding the limitation contained in subdivision
2, the limitation applicable to the city of Minneapolis continues at 20 cents per capita, and no
levy may be made by Hennepin County on property within the city of Minneapolis pursuant to
subdivision 4.
History: 1951 c 694 s 206; 1955 c 737 s 1; 1961 c 364 s 1; 1969 c 700 s 1-3; 1973 c 123 art
5 s 7; 1973 c 583 s 1,2; 1994 c 505 art 3 s 1; 1996 c 344 s 15