Minn. Stat. § 451.05: BONDS, OBLIGATIONS FOR HEAT NOT PART OF CITY DEBT.

Subdivision 1. Obligations.

An obligation incurred by a home rule charter city of the fourth class in making arrangements to furnish heat to the city's residents under section 451.04 is not part of the city's debt under its charter or under state law limiting the city's debt.

Subd. 2. Bonds.

The amount of bonds issued under section 451.04 and at any time outstanding are not part of the city's net debt under its charter or under other law.