{"data":{"id":"us-mn/minn.-stat.-412.251","jurisdiction":"us-mn","citation":"Minn. Stat. § 412.251","heading":"ANNUAL TAX LEVY.","body":"The council shall make its annual tax levy by resolution. The following taxes may be levied as authorized:\n(1) a tax for the payment of principal and interest on outstanding obligations of the city as provided by sections 475.61, 475.73, and 475.74;\n(2) a tax for the payment of judgments as authorized by section 465.14;\n(3) a tax to provide musical entertainment to the public in public buildings or on public grounds;\n(4) a tax for band purposes as authorized by section 449.09;\n(5) a tax for the support of a municipal forest, as authorized by section 459.06;\n(6) a tax for advertising purposes, as authorized by section 469.189;\n(7) a tax for forest fire protection in any city in a forest area, as authorized by section 88.04;\n(8) a tax for the utilities fund in any city whose utilities are under the jurisdiction of a public utilities commission. The tax shall be levied for the purpose of paying the cost of the utility service or other services supplied to the city;\n(9) a tax for the support of a public library, as authorized by section 134.07;\n(10) a tax for firefighters' relief association purposes as authorized by sections 424A.092, subdivision 4, 424A.093, subdivision 5, or other statutes; and\n(11) other special taxes authorized by law.","path":["CITIES, ORGANIZATION","CHAPTER 412. STATUTORY CITIES","TAXATION, FINANCE"],"source_url":"https://www.revisor.mn.gov/statutes/cite/412.251","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:45Z","sha256":"41f9c48eec55e97ca79e95b832eae212978d72967a1bafb0345e5ab96f467e4c","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-412.25","next":"us-mn/minn.-stat.-412.26"},"notice":"GroundRules: Original legal text. Not legal advice."}