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2006 Minnesota Statutes
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Chapter 115
Section 115.33
Topics
Recent History
- 2013 115.33 Repealed 2013 c 114 art 5 s 32
This is an historical version of this statute chapter. Also view the most recent published version.
115.33 TAX LEVIES, ASSESSMENTS, AND SERVICE CHARGES.
Subdivision 1. Tax levies. The board may levy taxes for any district purpose on all property
taxable within the district, and for a period of five years from June 5, 1971, the same shall not be
subject to any limitation and shall be excluded in computing amounts subject to any limitation on
tax levies.
Subd. 2. Particular area. In the case where a particular area within the district, but not the
entire district, is benefited by a system, works, or facilities of the district, the board, after holding
a public hearing as provided by law for levying assessments on benefited property, shall by
ordinance establish such area as a taxing subdistrict, to be designated by number, and shall levy
special taxes on all the taxable property therein, to be accounted for separately and used only
for the purpose of paying the cost of construction, improvement, acquisition, maintenance, or
operation of such system, works, or facilities, or paying the principal and interest on bonds issued
to provide funds therefor and expense incident thereto. Such hearing may be held jointly with
a hearing for the purpose of levying assessments on benefited property within the proposed
taxing subdistrict.
Subd. 3. Benefited property. The board shall levy assessments on benefited property to
provide funds for payment of the cost of construction, improvement, or acquisition of any system,
works, or facilities designed or used for any district purpose, or for payment of the principal of
and interest on any bonds issued therefor and expenses incident thereto.
Subd. 4. Service charges. The board shall prescribe service, use, or rental charges for
persons or premises connecting with or making use of any system, works, or facilities of the
district, prescribe the method of payment and collection of such charges, and provide for the
collection thereof for the district by any related governmental subdivision or other public agency
on such terms as may be agreed upon with the governing body or other authority thereof.
History: Ex1961 c 20 s 19; 1971 c 826 s 1
Subdivision 1. Tax levies. The board may levy taxes for any district purpose on all property
taxable within the district, and for a period of five years from June 5, 1971, the same shall not be
subject to any limitation and shall be excluded in computing amounts subject to any limitation on
tax levies.
Subd. 2. Particular area. In the case where a particular area within the district, but not the
entire district, is benefited by a system, works, or facilities of the district, the board, after holding
a public hearing as provided by law for levying assessments on benefited property, shall by
ordinance establish such area as a taxing subdistrict, to be designated by number, and shall levy
special taxes on all the taxable property therein, to be accounted for separately and used only
for the purpose of paying the cost of construction, improvement, acquisition, maintenance, or
operation of such system, works, or facilities, or paying the principal and interest on bonds issued
to provide funds therefor and expense incident thereto. Such hearing may be held jointly with
a hearing for the purpose of levying assessments on benefited property within the proposed
taxing subdistrict.
Subd. 3. Benefited property. The board shall levy assessments on benefited property to
provide funds for payment of the cost of construction, improvement, or acquisition of any system,
works, or facilities designed or used for any district purpose, or for payment of the principal of
and interest on any bonds issued therefor and expenses incident thereto.
Subd. 4. Service charges. The board shall prescribe service, use, or rental charges for
persons or premises connecting with or making use of any system, works, or facilities of the
district, prescribe the method of payment and collection of such charges, and provide for the
collection thereof for the district by any related governmental subdivision or other public agency
on such terms as may be agreed upon with the governing body or other authority thereof.
History: Ex1961 c 20 s 19; 1971 c 826 s 1
Official Publication of the State of Minnesota
Revisor of Statutes