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). · cites it 4× “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). · cites it 7× “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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