{"data":{"id":"us-mn/minn.-stat.-471.696","jurisdiction":"us-mn","citation":"Minn. Stat. § 471.696","heading":"FISCAL YEAR; DESIGNATION.","body":"Beginning in 1979, the fiscal year of a city and all of its funds shall be the calendar year, except that a city may, by resolution, provide that the fiscal year for city-owned nursing homes be the reporting year designated by the commissioner of human services. Beginning in 1994, the fiscal year of a town and all of its funds shall be the calendar year.","path":["MUNICIPALITIES","CHAPTER 471. MUNICIPAL RIGHTS, POWERS, DUTIES","FIREARMS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/471.696","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:47Z","sha256":"5f0ded67e555ca2ad7484d2d7c70c68e4a168407842f8a97dba38013771bf910","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-471.695","next":"us-mn/minn.-stat.-471.6965"},"notice":"GroundRules: Original legal text. Not legal advice."}