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412.531 PARK FUNDS.
    Subdivision 1. Establishment, transfer; tax levies. For the purpose of carrying out the
powers of the park board there shall be established in the city treasury a special fund to be called
a park fund. The council may transfer to the park fund the money it deems necessary for park
purposes. No later than September 1 of each year the park board shall present to the council in the
detail the council requires its estimate of the financial needs of the board for the ensuing fiscal
year. In any county having a population of more than 200,000 the council of any city, whether
having a park board or not, may annually levy a tax on all taxable property in the city for park
purposes. The proceeds of this tax shall be placed in the park fund.
    Subd. 2. Audit; withdrawals. The park board shall, in the same manner as the council under
section 412.271, subdivision 1, and to the same extent, audit claims to be paid from the park fund.
The secretary of the board shall draw an order upon the treasurer for the proper amount allowed
by the board. Upon counter signature by the president of the commission and presentation, orders
shall be paid by the treasurer.
History: 1949 c 119 s 65; 1951 c 378 s 14; 1971 c 462 s 1; 1973 c 123 art 2 s 1 subd 2; 1973
c 773 s 1; 1986 c 444; 1989 c 277 art 4 s 45; 1994 c 505 art 7 s 1

Official Publication of the State of Minnesota
Revisor of Statutes