Chapter 471 — Assessment on Public Property; Exception; Sue to Be Paid
Minnesota Statutes Chapter 471 — Assessment on Public Property; Exception; Sue to Be Paid
15.001
Application of Laws 2005, Chapter 56, Terminology Changes
State agencies must update terminology in printed materials and signs as they are replaced, per 2005 law changes.
435.19
Assessment on Public Property; Exception; Sue to Be Paid
Cities and towns with special assessment authority can levy special assessments against government-owned property …
471.01
Section 471.01 has been repealed or is reserved.
471.02
Section 471.02 has been repealed or is reserved.
471.03
Section 471.03 has been repealed or is reserved.
471.04
Section 471.04 has been repealed or is reserved.
471.05
Section 471.05 has been repealed or is reserved.
471.06
Section 471.06 has been repealed or is reserved.
471.07
Section 471.07 has been repealed or is reserved.
471.08
Section 471.08 has been repealed or is reserved.
471.09
Section 471.09 has been repealed or is reserved.
471.10
Section 471.10 has been repealed or is reserved.
471.11
Section 471.11 has been repealed or is reserved.
471.12
Section 471.12 has been repealed or is reserved.
471.13
Section 471.13 has been repealed or is reserved.
471.14
Section 471.14 has been repealed or is reserved.
471.141
Section 471.141 has been repealed or is reserved.
471.15
Recreational Facilities by Municipality; Bonds
Cities, towns, counties, and school districts may run public recreation programs and build facilities like pools.
471.16
Operation of Program; Levy
Local governments may partner with nonprofits to run recreation programs and may levy taxes to fund them.
471.17
Location of Activities
The board or body in charge of a public recreation program may hold its activities on property under its own custody and …
471.18
Education Commissioner to Establish Qualifications
The education commissioner sets minimum qualifications for recreation leaders when school funds are used.
471.19
Recreation Program to Be for Education Purposes
When a school district operates a recreation program under sections 471.15 to 471.19, its school facilities must be used …
471.191
Acquisition of Facilities by City, School District
Cities and school districts may buy or lease recreation facilities and partner with nonprofits.
471.1911
Validation of School District Agreements
Recreation agreements that school districts entered into under sections 471.15 to 471.191 (or Laws 1967, chapter 33) …
471.1912
Public Beaches; Lifeguards
This section does not require lifeguards at public swimming beaches, but if a political subdivision (a city, county, …
471.192
Section 471.192 has been repealed or is reserved.
471.1921
Section 471.1921 has been repealed or is reserved.
471.193
Municipal Heritage Preservation
A statutory or home rule charter city, county, or town may establish a heritage preservation commission to preserve and …
471.195
Unclaimed Property; Disposal
Cities may adopt rules for storing and disposing of unclaimed property that comes into their possession.
471.196
Section 471.196 has been repealed and is no longer in effect.
471.198
Expenditures; National Night Out; Law Enforcement Community Events; Fallen Officers
Local governments may spend money on National Night Out, law enforcement community events, and honoring fallen officers.
471.20
Section 471.20 has been repealed or is reserved.
471.21
Section 471.21 has been repealed or is reserved.
471.22
Section 471.22 has been repealed or is reserved.
471.23
Section 471.23 has been repealed or is reserved.
471.24
Towns, Statutory Cities; Joint Maintenance of Cemetery
A statutory city or town that owns and maintains a cemetery or burial ground may agree with contiguous statutory cities …
471.25
Section 471.25 has been repealed or is reserved.
471.26
Section 471.26 has been repealed or is reserved.
471.27
Section 471.27 has been repealed or is reserved.
471.28
Section 471.28 has been repealed or is reserved.
471.29
Section 471.29 has been repealed or is reserved.
471.30
Section 471.30 has been repealed or is reserved.
471.31
Section 471.31 has been repealed or is reserved.
471.32
Section 471.32 has been repealed or is reserved.
471.323
Section 471.323 has been repealed or is reserved.
471.33
Section 471.33 has been repealed or is reserved.
471.34
Section 471.34 has been repealed or is reserved.
471.342
Inflow and Infiltration Program
A city may establish an inflow and infiltration prevention program and may provide loans and grants to property owners …
471.3422
Website Domain Requirement for Certain Counties, Cities, and Towns
By June 1, 2026, every county and every municipality that administers absentee voting must use a .gov domain for its …
471.345
Uniform Municipal Contracting Law
Sets bidding rules for all municipal contracts: sealed bids over $175,000, quotations for mid-range, open market for …
471.3455
Public Safety Equipment Purchase or Lease
A local government (such as a city, county, town, or special taxing district) may acquire used public safety equipment …
471.3457
Veteran-owned Small Business Contracts
The governing body of a town or home rule charter or statutory city may set up a program to give a bid preference to …
471.3458
Volunteer Emergency Services Providers; Tire Purchases
A city, town, or fire department may let a volunteer emergency services provider buy tires for the provider's own …
471.3459
Donation of Surplus Equipment
A local government (a county, home rule or statutory city, town, or joint powers entity formed by them) may donate its …
471.346
Publicly Owned and Leased Vehicles Identified
Motor vehicles owned or leased by a city, county, town, school district, metropolitan or regional agency, or other …
471.35
Specifications of Supplies or Equipment
Bid specs for government purchases must not favor one specific brand or vendor.
471.36
Noncompetitive Supplies and Equipment
Competitive bidding rules do not apply to supplies or equipment that only one vendor can provide.
471.37
Violations
Violating the bid specification rules is a gross misdemeanor.
471.371
Contracts for Construction of Treatment Works
Sets rules for design-build contracts for wastewater treatment facility construction.
471.38
Claims
All claims against local governments must be itemized and include a signed declaration.
471.381
City, Town, and County Obligations and Payments
Cities, towns, and counties may pay bills by check, electronic transfer, or other approved methods.
471.382
Credit Cards
City councils and town boards may authorize officers and employees to use credit cards.
471.39
Section 471.39 has been repealed or is reserved.
471.391
Declaration Form
A check or order-check used to pay a claim against a county, school district, town, or city may have a declaration …
471.392
Penalty
A person who willfully and falsely makes the claim declaration required under sections 471.38 and 471.391 is guilty of a …
471.40
Auditing Claims
When a claim or demand against a municipality has been verified as this chapter requires, the board or officer it is …
471.41
Auditing Accounts Not Itemized a Gross Misdemeanor
Any member of such a board who audits and allows a claim that is required to be itemized, without that claim first being …
471.415
Duplicate Warrants or Orders
When an order or warrant issued by a county, city, town, or school district is lost or destroyed, the authorized …
471.42
Section 471.42 has been repealed or is reserved.
471.425
Prompt Payment of Local Government Bills
Local governments must pay each vendor according to the contract or, if no contract terms apply, within a standard …
471.426
Direct Deposit
This section allows a municipality (as defined in section 471.425) to require direct deposit for all of its employees …
471.43
Section 471.43 has been repealed or is reserved.
471.44
Municipality to Supply Counsel for Police, Peace Officers
This section requires every city, town, or county that employs sheriffs, police officers, or peace officers to furnish …
471.45
Costs and Disbursements to Be Assigned to Municipalities
This section governs costs in suits where a government furnished an officer's defense. If the suit ends in judgment for …
471.46
Vacancies; Persons Ineligible to Appointment
A county, city, town, or school district officer cannot be appointed to fill a vacancy in an elective office if that …
471.462
Written Estimate of Consultant Fees
This section lets a person applying to a city for a permit, license, or other approval relating to real estate …
471.463
Construction Manager at Risk
Allows municipalities to use a construction manager at risk for building projects.
471.464
Ramps at Crosswalks
This section requires every city to install ramps at crosswalks, in both business and residential areas, whenever it …
471.465
Section 471.465 has been repealed or is reserved.
471.466
Section 471.466 has been repealed or is reserved.
471.467
Section 471.467 has been repealed or is reserved.
471.468
Section 471.468 has been repealed or is reserved.
471.469
Elevators in Apartment Buildings
This section clarifies that nothing in the law requires apartment buildings to have elevators. In other words, the …
471.47
Section 471.47 has been repealed or is reserved.
471.471
Access Review Board
This section creates the Access Review Board, a five-member state board, and sets its membership, staffing, and duties. …
471.475
Iron Range Cities or Towns May Lease Out Hospital
This section lets the governing body of any city or town whose valuation is more than 25 percent iron ore lease out a …
471.476
Ambulance Services, Hennepin County Exception
This section lets any county except Hennepin County, plus cities, towns, and hospital districts, provide general …
471.48
Section 471.48 has been repealed or is reserved.
471.49
Definitions
This section defines words and phrases used for the purposes of this chapter, unless the context clearly means …
471.50
County Board May Make Agreements in Regard to Taxes
This section authorizes a county board to ask the United States, on behalf of the county and the political subdivisions …
471.51
Agreement to State Years of Payments
Each agreement for payments by the United States in lieu of taxes must state the specific year or years the payments …
471.52
Apportionment of Payments
Each agreement made under section 471.50 must list the names of the political subdivisions it covers and state the …
471.53
Who May Make Requests
If the United States will not deal with a county board about a particular political subdivision, or if a subdivision …
471.54
Use of Money
Money received under tax agreements must be used the same way as regular property taxes.
471.55
Construction of Sections 471.49 to 471.55
This section clarifies how to read sections 471.49 to 471.55: none of them excuse a political subdivision from its …
471.56
Section 471.56 has been repealed or is reserved.
471.561
Section 471.561 has been repealed or is reserved.
471.562
Definitions
This section defines the key terms used in sections 471.562 to 471.564, which deal with municipal economic development …
471.563
Uses of Loan Repayments
This section lists how a municipality may spend economic development loan repayments and the proceeds of bonds issued …
471.564
Bonds
This section lets a municipality, by resolution, authorize, issue, and sell revenue bonds payable from its economic …
471.57
Public Works Reserve Fund
Municipalities may create a public works reserve fund for future capital projects.
471.571
Permanent Improvement Fund, Certain Cities
Certain cities (those whose tax base includes iron ore, taconite, or semitaconite lands and whose total estimated market …
471.572
Infrastructure Replacement Reserve Fund
A statutory or home rule charter city may, by a two-thirds vote of its governing body, establish an infrastructure …
471.58
Range Association of Municipalities and Schools; Dues
Municipalities on the Iron Range may pay dues to the Range Association.
471.585
Municipal Hotel Licensing
A statutory or home rule charter city or a town may adopt an ordinance requiring hotels (as defined in section 327.70, …
471.59
Joint Exercise of Powers
Two or more local governments may enter joint powers agreements to work together.
471.591
Extension of Municipal Services
Before a city extends municipal services into an unincorporated area, it must hold at least one early joint meeting with …
471.60
Section 471.60 is no longer in effect at this number. The body cross-references section 435.19, indicating the provision …
471.61
Group Benefits for Officers, Employees, Retirees
Local governments may provide group insurance benefits for officers, employees, and retirees.
471.611
Retirees' Health Insurance Benefits
A local government that agrees to pay for health insurance benefits for retired employees must identify the cost of …
471.615
Individual Annuity for Public Officer, Employee
At an employee's request, a Minnesota city, town, county, school district, or other political subdivision (or the state …
471.6151
Contributions From Lawful Gambling Organizations
When an organization licensed to run lawful gambling under chapter 349 donates its gambling receipts to a city, county, …
471.616
Section 471.616 has been repealed or is reserved.
471.6161
Group Insurance; Governmental Units
This section sets the process a local government must follow to buy group insurance for its employees. A political …
471.617
Self-insurance of Employee Health Benefits
This section lets a Minnesota city, county, school district, or similar entity with more than 100 employees self-insure …
471.6175
Trust for Postemployment Benefits
A political subdivision or other public entity that owes postemployment benefits to its employees or officers after they …
471.62
Statutes or Rules May Be Adopted by Reference
Municipalities may adopt state statutes or administrative rules by reference in local ordinances.
471.63
Promotion of Safety and Preservation of Human Life
Local governments may spend money to promote safety and preserve human life.
471.631
Rewards for Information About Felons
A home rule charter or statutory city may offer and pay a reward, or fund a reward offered by a nonprofit organization, …
471.633
Firearms
The state legislature takes over (preempts) all authority of cities, counties, towns, and other local governments to …
471.634
Definition
This section defines terms used in section 471.633. It states that for purposes of that section, "municipal corporation" …
471.635
Zoning Ordinances
Despite section 471.633, a governmental subdivision may use reasonable, nondiscriminatory, and nonarbitrary zoning …
471.64
May Get, Dispose of Property to, From U.s., State Agencies
Local governments may acquire property from or transfer property to federal and state agencies.
471.65
Grant, Advance, or Loan From U.s. or State Government
Local governments may accept grants, advances, or loans from federal and state agencies.
471.653
Distribution of Certain Federal Payments
This section governs how a county must pass along federal payments in lieu of taxes on entitlement lands (made under …
471.655
Municipality's Economic Opportunity Program Powers
This section gives Minnesota cities, counties, towns, other municipalities, school districts, special purpose districts, …
471.656
Limits on Bond Issuance for Extraterritorial Projects
This section bars a municipality or an authority from issuing bonds or other obligations to finance the acquisition or …
471.66
Vacations
This section lets the governing body of each Minnesota city and town, by resolution or ordinance, grant vacations to its …
471.661
Out-of-state Travel
This section requires the governing body of each city, county, school district, regional agency, or other political …
471.665
Mileage Allowances
This section governs what counties, cities, towns, and school districts may pay their officers and employees for using a …
471.666
Personal Use of Publicly Owned Automobiles Prohibited
This section restricts personal use of vehicles owned or leased by Minnesota local governments (cities, counties, towns, …
471.67
Agreement Between Commissioner of Dnr and Municipality
This section lets the Commissioner of Natural Resources and a city (acting through its governing body, park board, or …
471.68
Distribution of Publications by Any County or City
When a county or city (or any of its departments, agencies, or officials) issues an annual or biennial report for public …
471.685
Limit on Postsecondary Institution Fees
This section bars a statutory or home rule charter city, county, or town from imposing a fee, assessment, or similar …
471.69
Limitation of Tax Levies; Statement
This section limits how much a school district, county, statutory city, or town may borrow in a calendar year in …
471.695
City Defined for Sections 471.695 to 471.699
This section is a definitions provision. It states that for the purposes of sections 471.695 to 471.699, the word "city" …
471.696
Fiscal Year; Designation
This section sets the fiscal year for local governments. Beginning in 1979, the fiscal year of a city and all of its …
471.6965
Publication of Summary Budget Statement
Each year, after adopting its budget, a city council must publish a summary budget statement, either in the city's …
471.697
Financial Reports; Filing; Cities, Towns of 2,500
This section requires larger cities and towns to prepare and file annual financial reports. It applies to any city with …
471.698
Finance Report, File, Publish or Post; Cities Under 2,500
This section sets the annual financial reporting requirements for cities with a population under 2,500. The city clerk …
471.6985
Municipal Liquor Store
This section requires any city that operates a municipal liquor store to publish a balance sheet and a statement of …
471.699
Enforcement of Reporting Requirements
This section gives the state auditor enforcement tools when a city fails to timely file a financial statement or report …
471.6995
Extended Time to File Financial Report; Disaster Areas
This section gives extra time to file financial reports required under sections 471.697 or 471.698 to any city or town …
471.70
Annual Report of Outstanding Obligations
Local governments must file annual reports listing all outstanding financial obligations.
471.701
Salary Data
This section requires any city or county with a population of more than 15,000 to notify its residents each year of the …
471.705
All meetings of local government bodies must be open to the public (now in Chapter 13D).
471.707
Vending Machine License Fees; Notice
A home rule charter city, statutory city, or town may raise the license fee for owning, operating, or dispensing goods …
471.709
Massage Therapist License; Permit
A city or town cannot require a massage therapist to get a license or permit when the therapist is hired by, and …
471.71
Definitions
Defines terms used in the municipal budget and finance provisions.
471.72
Application; Purpose
Sections 471.71 to 471.83 apply only to cities, statutory cities, towns, and school districts where more than 50 percent …
471.73
Acceptance of Provisions
Municipalities may vote to adopt the budget control provisions of this chapter.
471.74
Section 471.74 has been repealed or is reserved.
471.741
Section 471.741 has been repealed or is reserved.
471.75
Orders, Sufficient Funds; Certificates of Indebtedness
Municipalities must ensure sufficient funds before issuing payment orders.
471.76
Expenditures, Obligations; Clerk's Statement
Municipal clerks must report on spending and obligations to prevent overspending.
471.77
Indebtedness Contracted in Excess of Revenue
A municipal department, board, or commission with the power to spend money cannot take on debt or other obligations …
471.78
Indebtedness in Excess of Revenue, Contracts Void
Any contract or debt a municipality tries to take on in violation of sections 471.71 to 471.83 is null and void, no …
471.79
Enforcement
Any taxpayer may bring a court action to enforce municipal budget limits.
471.80
Application
Sections 471.71 to 471.83 override any home rule charter provisions that conflict with them. They do not, however, …
471.81
Construction
This section is a savings clause: nothing in sections 471.71 to 471.83 limits a municipality's power to issue bonds for …
471.82
Repealer, Exceptions
Repeals prior conflicting laws but preserves certain exceptions.
471.83
Severable, Effect
If any part of the budget law is struck down, the rest remains in effect.
471.831
Municipality May File Bankruptcy Petition
A municipality may file a petition and seek any relief available to it under the federal bankruptcy code (United States …
471.84
Cemeteries; Appropriation by Certain Subdivisions
The governing body of any city of the fourth class, statutory city, or town may choose to appropriate up to $10,000 per …
471.85
Property Transfer; Public Corporations
Any county, city, town, or school district may transfer its personal property to another public corporation for public …
471.86
Protection for Firefighter Driver Sued for Damages
When a firefighter is sued for damages (injury, property damage, or wrongful death) arising from operating a motor …
471.87
Public Officers, Interest in Contract; Penalty
Local government officers cannot have a personal financial interest in contracts they approve.
471.88
Exceptions
Lists specific exceptions to the conflict of interest rules for local government officers.
471.881
Exceptions; Application
This short section makes the conflict-of-interest exceptions listed in section 471.88 controlling: those exceptions …
471.89
Contract, When Void
A contract made under the section 471.88, subdivision 5 exception (a contract for which competitive bids are not …
471.895
Certain Gifts by Interested Persons Prohibited
This section bars local government officials (county, city, and school officials) from accepting gifts from an …
471.90
Statutory Cities, Hospital; Transfer to County
Statutory cities may transfer hospital operations to the county.
471.91
Air Travel Accounts
This section lets the governing body of a city of the first class, or a county containing such a city, contract with a …
471.92
Dangerous Excavations
This section lets any county, city, or town regulate the maintenance or abandonment of open wells, cesspools, cisterns, …
471.924
County Regulation of Secondhand and Junk Dealers
This section lets any county in Minnesota regulate the activities of secondhand and junk dealers to promote the health, …
471.925
Definitions
This section provides definitions for Minnesota's secondhand goods and junk dealer law (sections 471.924 to 471.929). It …
471.926
Relation to Other County Authority
This section explains how a county's secondhand goods or junk dealer ordinance fits with the county's other powers. Any …
471.927
Cooperation With Municipalities
This section lets cities and counties cooperate on regulating secondhand or junk dealers. A municipality may continue to …
471.928
Recording
This section sets a recording requirement for secondhand goods and junk dealer ordinances. Any ordinance adopted under …
471.929
Enforcement
This section assigns who enforces a secondhand goods or junk dealer ordinance adopted under this law. The county board …
471.93
Appropriations for Historical Work by Municipalities
Municipalities may spend money on local historical preservation and historical societies.
471.935
Appropriations for Senior, Youth Centers
A statutory or home rule charter city, county, or town may appropriate money to support a public or private, …
471.94
Section 471.94 has been repealed or is reserved.
471.941
Appropriation for Artistic Activities
A county, statutory or home rule charter city, or town may appropriate money to support artistic organizations. An …
471.95
Patients in Public Hospitals, Extension of Credit
Public hospitals may extend credit to patients for medical services.
471.96
Members of Civic Educational Associations
This section authorizes the governing bodies of cities, counties, and towns to appropriate funds so the municipality or …
471.97
Authority to Advance Expense Money
Local governments may advance expense money to officers and employees for official travel.
471.975
Pay Differential and Benefits for Member of National Guard or Reserve Component on Active Duty; Powers and Duties
This section lets cities, counties, towns, and other political subdivisions pay an eligible National Guard or reserve …
471.98
Self-insurance; Definitions
Defines terms used in the self-insurance provisions for local governments.
471.981
Self-insurance Coverage by Political Subdivision
This section lets a political subdivision, by ordinance or resolution, self-insure against its tort liability (including …
471.982
Review of Joint Self-insurance Pool
This section governs review and oversight of joint self-insurance pools formed by political subdivisions. Before a pool …
471.985
County and City Ordinances Prohibiting Trespassing
This section lets a county board or a city council enact ordinances that prohibit people from entering another person's …
471.99
Notice of Government Action
Unless other notice is required by law, the state or any of its political subdivisions must give 30 days prior written …
471.991
Definitions
This section defines the terms used in Minnesota's local government pay equity law (enacted as Laws 1984, chapter 651), …
471.992
Equitable Compensation Relationships
Requires equitable pay relationships between comparable positions in local government.
471.993
Compensation Relationships of Positions
This section requires political subdivisions (and where appropriate the Minnesota Merit System) to make sure that …
471.994
Job Evaluation System
This section requires every political subdivision to use a job evaluation system to determine the comparable work value …
471.995
Report Availability
This section requires every political subdivision to give the exclusive representatives of its employees a report …
471.996
Section 471.996 has been repealed or is reserved.
471.9965
Section 471.9965 has been repealed or is reserved.
471.9966
Effect on Other Law
This section governs how the local government pay equity law interacts with other law. It provides that a political …
471.997
Human Rights Act, Evidence
This section allows the results of a local government's pay equity work to be used as evidence in discrimination cases. …
471.9975
Section 471.9975 has been repealed or is reserved.
471.998
Section 471.998 has been repealed or is reserved.
471.9981
Counties and Cities; Pay Equity Compliance
This section sets pay equity compliance duties for counties and cities. Each political subdivision had to submit an …
471.999
Report to Legislature
This section requires the commissioner of management and budget to report to the legislature by January 1 of each year …
471.9994
Landlord-tenant Guide
When a city or town issues or renews a rental license, registration, certificate of occupancy, or similar document …
471.9995
Rental Dwelling Notice
Any license, registration, certificate of occupancy, or similar document that a city or town issues and that must be …
471.9996
Rent Control Prohibited
This section bars statutory or home rule charter cities, counties, and towns from adopting or renewing any law to …
471.9997
Federally Assisted Rental Housing; Impact Statement
At least 12 months before ending participation in a federally assisted rental housing program, including project-based …
471.9998
Merchant Bags
This section gives all merchants, itinerant vendors, and peddlers in Minnesota the option to provide customers a paper, …