Minn. Stat. § 456.30: REQUEST FOR EXTENSION; ASSESSMENT.

Subdivision 1. By resolution; name streets.

A home rule charter city of the first class must not extend its mains or furnish water under section 456.29 to a contiguous city or town unless the council or board of the contiguous city or town requests the service. The request must be in a resolution adopted by the council or board. The resolution must name the streets, alleys, and other public places where the mains may be laid.

Subd. 2. Assess abutting property.

The total cost of constructing a main that is extended into the contiguous city or town must be assessed against property abutting the street where the main is laid.

Subd. 3. Use charter procedures.

The city must make and collect the assessments as the charter says.