Minnesota Statutes Municipal Finance, Taxation, Special Assessments (Ch. 426-435) § 428A.01. Special service district procedures; definitions

Subdivision 1. Applicability.As used insections 428A.01to428A.10, the terms defined in this section have the meanings given them.

Subd. 2. City. “City” means a home rule charter or statutory city.

Subd. 3. Special services. “Special services” has the meaning given in the city's ordinance but special services may not include a service that is ordinarily provided throughout the city from general fund revenues of the city unless an increased level of the service is provided in the special service district.

Subd. 4. Special service district.“Special service district” means a defined area within the city where special services are rendered and the costs of the special services are paid from revenues collected from service charges imposed within that area.

Subd. 5. Net tax capacity. Except as provided insection 428A.05, “net tax capacity” means the net tax capacity most recently certified by the county auditor undersection 428A.03, subdivision 1a, before the effective date of the ordinance or resolution adopted undersection 428A.02or428A.03.

Subd. 6. Land area.“Land area” means the land area in the district that is subject to property taxes.

Subd. 7. Multiunit residential property. “Multiunit residential property” means:

Multiunit residential property does not include any unit that is an affordable housing unit classified as 4d low-income rental housing undersection 273.13, subdivision 25, paragraph (e).

Subd. 8. Nonresidential property. “Nonresidential property” means property that is classified undersection 273.13and used for commercial, industrial, or public utility purposes, or is zoned for vacant land or designated on a land use plan for commercial or industrial use.