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165.12 MAINTENANCE OF BRIDGE ON TOWN ROAD.
    Subdivision 1. Duty of county when town fails. When it becomes necessary to reconstruct
or repair a bridge on any town road in any town or upon any town line in this state, and the bridge
is unsafe for travel or has been condemned by the proper authorities, and the town or towns
charged with the duty of maintaining the bridge fail, neglect, or omit to construct, reconstruct, or
repair the same or provide for the expense or cost of so constructing, reconstructing, or repairing
the same, the county board of the county in which the town or towns are located shall have the
power and authority to reconstruct and repair the bridge upon giving notice to the town board
of the town or towns of its intention to do so and fixing a time and place for a hearing as to the
necessity and advisability of the reconstruction or repair.
    Subd. 2. Itemized statement. When any county shall have reconstructed or repaired any
such bridge, the county board shall prepare an itemized statement of the cost thereof. The original
shall be filed with the county auditor. Certified copies shall be filed with the clerk of the town
or towns charged with the responsibility of maintaining the bridge. If two or more towns were
responsible for the bridge the statement shall also show the portion of the cost apportioned to
each town. The proportion of the cost to be apportioned to each town shall be determined at the
hearing provided in subdivision 1.
    Subd. 3. Special tax. The town clerk, upon receipt of the statement, shall forthwith notify the
several members of the town board that a statement has been filed, and that a meeting of the town
board to act thereon will be held at a time and place specified in the notice. The meeting shall be
held not later than ten days after the filing of the statement. The town board shall meet at the time
and place specified in the notice so given by the clerk, and shall levy a special tax upon all the
taxable property of the town in an amount sufficient to pay one-half of the amount expended by
the county. If two or more towns were responsible for the bridge, each town shall levy a tax in an
amount sufficient to pay one-half of the cost apportioned to it.
    Subd. 4. County auditor may levy if town board fails to levy. The tax so levied shall be
certified to the county auditor on or before October 15 next succeeding, and the county auditor
shall extend the same with other town taxes upon the tax list of the town. If the town board, for
any reason, fails to act as herein provided, the county auditor shall levy the tax provided herein
and shall extend the same with other town taxes upon the tax list of the town.
    Subd. 5. Collection and payment. The tax shall be collected and the payment enforced in the
same manner and subject to the same penalties and interest as other town taxes. When collected
the tax shall be paid into the county treasury and credited to the county road and bridge fund.
History: 1959 c 500 art 6 s 12

Official Publication of the State of Minnesota
Revisor of Statutes