2006 Minnesota Statutes

428A.01 SPECIAL SERVICE DISTRICT PROCEDURES; DEFINITIONS.
    Subdivision 1. Applicability. As used in sections 428A.01 to 428A.10, the terms defined in
this section have the meanings given them.
    Subd. 2. City. "City" means a home rule charter or statutory city.
    Subd. 3. Special services. "Special services" has the meaning given in the city's ordinance
but special services may not include a service that is ordinarily provided throughout the city
from general fund revenues of the city unless an increased level of the service is provided in
the special service district.
    Subd. 4. Special service district. "Special service district" means a defined area within
the city where special services are rendered and the costs of the special services are paid from
revenues collected from service charges imposed within that area.
    Subd. 5. Net tax capacity. Except as provided in section 428A.05, "net tax capacity"
means the net tax capacity most recently certified by the county auditor under section 428A.03,
subdivision 1a , before the effective date of the ordinance or resolution adopted under section
428A.02 or 428A.03.
    Subd. 6. Land area. "Land area" means the land area in the district that is subject to
property taxes.
History: 1988 c 719 art 5 s 84; art 14 s 1; 1989 c 329 art 13 s 20; 1995 c 264 art 16 s
16; 1996 c 471 art 8 s 3,4