Minnesota Statutes
Minn. Stat. § 444.16 (2026)
Definitions
✓ current as of May 2026
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§
Subdivision 1.Scope.
For the purposes of sections 444.16 to 444.21 the terms in this section have the meanings given them.
§
Subd. 2.Municipality.
"Municipality" means a home rule charter or statutory city or a town that is not in an orderly annexation process on October 3, 1989.
§
Subd. 3.Governing body.
"Governing body" means the city council for a city and the town board for a town.
Notes of Decisions
Cited in 2
cases, 1988–1989 · leading case: Countryside Vill. v. City of North Branch, 430 N.W.2d 206 (Minn. Ct. App. 1988).
Countryside Vill. v. City of North Branch, 430 N.W.2d 206 (Minn. Ct. App. 1988). “Because of the difficulty of proving that each property specially benefited from an improvement, the legislature enacted Minn. Stat. §§ 444.16 -.21 (1986). These statutes allow a city to recover the cost of a storm sewer improvement through imposition of an ad valorem tax, which…”
Countryside Vill. v. City of North Branch, 442 N.W.2d 304 (Minn. 1989). “081 apply to ad valorem taxes levied pursuant to Minn. Stat. §§ 444.16 -.21, and the second is whether the city has jurisdiction to impose the tax when the notice given is formally defective.”
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