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103B.331 AUTHORITY UNDER APPROVED LOCAL WATER MANAGEMENT PLANS.
    Subdivision 1. Authority. When an approved local water management plan is adopted, the
county has the authority specified in this section.
    Subd. 2. Regulation of water and land resources. The county may regulate the use and
development of water and related land resources within incorporated areas when one or more
of the following conditions exists:
(1) the municipality does not have a local water and related land resources plan or official
controls consistent with the local water management plan;
(2) a municipal action granting a variance or conditional use would result in an action
inconsistent with the local water management plan;
(3) the municipality has authorized the county to require permits for the use and development
of water and related land resources; or
(4) a state agency has delegated the administration of a state permit program to the county.
    Subd. 3. Acquisition of property; assessment of costs. A county may:
(1) acquire in the name of the county, by condemnation under chapter 117, real and personal
property found by the county board to be necessary for the implementation of an approved local
water management plan;
(2) assess the costs of projects necessary to implement the local water management plan
undertaken under sections 103B.301 to 103B.355 upon the property benefited within the county
in the manner provided for municipalities by chapter 429;
(3) charge users for services provided by the county necessary to implement the local water
management plan; and
(4) establish one or more special taxing districts within the county and issue bonds for the
purpose of financing capital improvements under sections 103B.301 to 103B.355.
    Subd. 4. Special taxing district. (a) A tax district authorized under subdivision 3, clause
(4), must be established by resolution adopted by the county board after a hearing. Notice of the
time, place, and purpose of the hearing must be published for two successive weeks in the official
newspaper of the county, ending at least seven days before the day of the hearing. The resolution
must describe with particularity the territory or area to be included in the tax district. After
adoption, the resolution must be filed with the county auditor and county recorder. The district
may be dissolved by following the procedures prescribed for the establishment of the district.
(b) After adoption of the resolution under paragraph (a), a county may annually levy a tax on
all taxable property in the district for the purposes for which the tax district was established. The
proceeds of the tax must be paid into a fund reserved for these purposes. Any proceeds remaining
in the reserve fund at the time the tax is terminated or the district is dissolved must be transferred
and irrevocably pledged to the debt service fund of the county to be used only to reduce tax levies
for bonded indebtedness of taxable property in the district.
(c) After adoption of the resolution under paragraph (a), and after a contract for the
construction of all or part of an improvement has been entered into or the work has been ordered
to be done by hired labor, the county may issue obligations in the amount determined by the
county board to be necessary to pay in whole or in part the capital cost incurred and estimated to
be incurred in making the improvement. The obligations are payable out of the proceeds of the
tax levied under this subdivision. The county board may, by resolution adopted prior to the sale
of obligations, pledge the full faith, credit, and taxing power of the county to assure payment of
the principal and interest in the event the proceeds of the tax levy in the district are insufficient
to pay principal and interest. The amount of any taxes that are required to be levied outside of
the territory of the tax district or taken from the general funds of the county to pay principal and
interest on the obligations must be reimbursed to the county from taxes levied within the territory
of the tax district. Obligations must be issued in accordance with chapter 475, except that an
election is not required and the amount of any obligations must not be included in determining the
net indebtedness of the county under the provisions of any law or charter limiting indebtedness.
History: 1990 c 391 art 2 s 23; 2003 c 128 art 1 s 98-100

Official Publication of the State of Minnesota
Revisor of Statutes