Minn. Stat. § 471.6995: EXTENDED TIME TO FILE FINANCIAL REPORT; DISASTER AREAS.

The time limit by which financial reports are required to be filed under section 471.697 or 471.698, is extended by 90 days for any city or town located in whole or in part within a presidentially declared disaster area, if the time period for which the area is so designated includes at least one of the 30 days immediately preceding the time limit.