Minn. Stat. § 365.07: TO PAY OFFICERS AND EXPENSES; TO RAISE MONEY.

It is a town charge:

(1) to pay town officers for services performed for the town;

(2) to pay contingent expenses necessarily incurred for the use and benefit of the town;

(3) to raise money authorized to be raised by the vote of the town meeting for general purposes; and

(4) to raise money directed by law to be raised for any town purpose.