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164.05 MS 1957 [Repealed, 1959 c 500 art 6 s 13]
164.05 TOWN ROAD DRAINAGE TAX.
    Subdivision 1. Powers. In any town in which the voters authorize the town board to do so as
provided in this section, the town board may levy a town road drainage tax.
    Subd. 2. Collection; expenditure for specified purpose. Such tax shall be certified to the
county auditor, extended and collected and paid over to the town treasurer in the same manner
as other town taxes and payment thereof shall be enforced in the same manner and with like
penalties and interest as other town taxes. The proceeds of such tax shall constitute the town road
drainage fund, which shall be expended by the town board in paying the cost and expenses
of draining the public roads within the town.
    Subd. 3. Petition; notice; vote at town meeting. When a petition signed by ten or more
landowners and voters of a town shall be presented to the town clerk at least 20 days before the
time of holding the annual town meeting, praying that the question of authorizing the town board
to levy and assess a town road drainage tax be submitted to the voters of such town, the town
clerk shall include in the notice of such annual town meeting a notice that such question will be
voted on at such meeting. Such question shall be voted on by ballot and it shall be the duty of the
clerk to provide at the expense of the town a suitable number of ballots, which may be printed or
written or partly printed and partly written, in substantially the following form:
"Shall the town board be authorized to levy and assess a Town Road Drainage Tax?
(Yes ..) (No ..)"
    Subd. 4. Authorization by majority vote; recorded. If a majority of the votes cast on the
proposition be in the affirmative, the town board shall have authority to levy annually a tax
as hereinbefore provided until such time as the electors, at an annual town meeting upon like
procedure, shall have voted, by a majority vote of those voting on the question, to withdraw from
the town board authority to levy such town road drainage tax. The votes on such question shall be
canvassed and the result declared and recorded in the manner provided by law with reference to
the election of town officers.
History: 1959 c 500 art 5 s 5; 1973 c 773 s 1; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 277
art 4 s 16; 1994 c 505 art 5 s 2; 2004 c 228 art 2 s 5

Official Publication of the State of Minnesota
Revisor of Statutes