2005 Minnesota Statutes - 115.33 — Tax levies, assessments, and service charges.

     115.33 Tax levies, assessments, and service charges.  


    Subdivision 1.    Tax levies.  The board may levy taxes for any 
 district 
 purpose on all property taxable within the district, and for a 
 period of five years from June 5, 1971, the same shall not be 
 subject to any limitation and shall be excluded in computing 
 amounts subject to any limitation on tax levies.  


    Subd. 2.    Particular area.  In the case where a particular 
 area within the 
 district, but not the entire district, is benefited by a system, 
 works, or facilities of the district, the board, after holding a 
 public hearing as provided by law for levying assessments on 
 benefited property, shall by ordinance establish such area as a 
 taxing subdistrict, to be designated by number, and shall levy 
 special taxes on all the taxable property therein, to be 
 accounted for separately and used only for the purpose of paying 
 the cost of construction, improvement, acquisition, maintenance, 
 or operation of such system, works, or facilities, or paying the 
 principal and interest on bonds issued to provide funds therefor 
 and expense incident thereto.  Such hearing may be held jointly 
 with a hearing for the purpose of levying assessments on 
 benefited property within the proposed taxing subdistrict.  


    Subd. 3.    Benefited property.  The board shall levy 
 assessments on benefited 
 property to provide funds for payment of the cost of 
 construction, improvement, or acquisition of any system, works, 
 or facilities designed or used for any district purpose, or for 
 payment of the principal of and interest on any bonds issued 
 therefor and expenses incident thereto.  


    Subd. 4.    Service charges.  The board shall prescribe service, 
 use, or rental 
 charges for persons or premises connecting with or making use of 
 any system, works, or facilities of the district, prescribe the 
 method of payment and collection of such charges, and provide 
 for the collection thereof for the district by any related 
 governmental subdivision or other public agency on such terms as 
 may be agreed upon with the governing body or other authority 
 thereof.  


    HIST: Ex1961 c 20 s 19; 1971 c 826 s 1