2003 Minnesota Statutes

  164.04 Taxation for roads. 

    Subdivision 1.    Road taxes; payment.  All real and 
 personal property in each town liable to taxation shall be taxed 
 for road purposes, and all road taxes hereafter levied shall be 
 paid in cash.  

    Subd. 2.    Fixed at annual town meeting.  The electors 
 of each town shall have power at their annual town meeting to 
 determine the amount of money which shall be raised by taxation 
 for road and bridge purposes.  The tax so voted shall be 
 extended, collected, and payment thereof enforced in the same 
 manner and at the same time as is provided by law for the 
 extension, collection, and enforcement of other town taxes.  

    Subd. 3.    Emergency.  In case of emergency after the 
 town meeting, but not later than October 1 in the same year, the 
 town board may levy a tax on the property in the town for road 
 and bridge purposes, in addition to any tax voted at the annual 
 town meeting for road and bridge purposes.  Any tax so levied 
 shall be certified to the county auditor for extension and 
 collection.  The town board may thereafter pledge the credit of 
 the town by issuing town orders, not exceeding the amount of the 
 additional tax so levied for road and bridge purposes, in 
 payment for the emergency work done or material used on the 
 roads within the town.  

    HIST: 1959 c 500 art 5 s 4; 1973 c 773 s 1; 1975 c 268 s 1; 
 1988 c 719 art 5 s 84; 1989 c 277 art 4 s 15; 1994 c 505 art 5 s 
 1