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Minnesota Legislature

Office of the Revisor of Statutes

162.081 TOWN ROAD ACCOUNT.
    Subdivision 1. Account created. A town road account is created in the county state-aid
highway fund.
    Subd. 2. Formula for distribution to counties. Funds in the town road account must be
apportioned to each county so that each county receives the percentage that the total miles of town
road in the county bears to the total miles of town roads in the state.
    Subd. 3. Apportionment. Upon determining the amount of money to be apportioned to each
county under section 162.07, the commissioner shall also determine the amounts in the town road
account to be apportioned under subdivision 2. The apportionment under subdivision 2 must be
included in the statement sent to the commissioner of finance and the county auditor and county
engineer of each county under section 162.08, subdivision 2. The amounts so apportioned and
allocated to each county from the town road account must be paid by the state to the treasurer
of each county at the same time that payments are made under section 162.08, subdivision 2,
provided that the amounts must be paid in a sufficient time to allow the county to distribute the
amounts to each town by March 1, annually.
    Subd. 4. Formula for distribution to towns; purposes. Money apportioned to a county
from the town road account must be distributed to the treasurer of each town within the county,
according to a distribution formula adopted by the county board. The formula must take into
account each town's levy for road and bridge purposes, its population and town road mileage,
and other factors the county board deems advisable in the interests of achieving equity among
the towns. Distribution of town road funds to each town treasurer must be made by March 1,
annually, or within 30 days after receipt of payment from the commissioner. Distribution of funds
to town treasurers in a county which has not adopted a distribution formula under this subdivision
must be made according to a formula prescribed by the commissioner by rule. A formula adopted
by a county board or by the commissioner must provide that a town, in order to be eligible for
distribution of funds from the town road account in a calendar year, must have levied for taxes
payable in the previous year for road and bridge purposes at least 0.04835 percent of taxable
market value. For purposes of this eligibility requirement, taxable market value means taxable
market value for taxes payable two years prior to the aid distribution year.
Money distributed to a town under this subdivision may be expended by the town only for
the construction, reconstruction, and gravel maintenance of town roads within the town.
History: 1983 c 17 s 3; 1984 c 410 s 1; 1984 c 535 s 2; 1986 c 444; 1988 c 719 art 5 s 84;
1989 c 268 s 4; 1989 c 277 art 4 s 14; 1991 c 278 s 1,2; 1993 c 117 s 1; 1994 c 553 s 1; 1998 c
372 art 2 s 5; 2004 c 228 art 3 s 3