Sections
CITY COMPTROLLER’S AUTHORITY, DELEGATION 426.11 – 426.14
MUNICIPAL LIQUOR STORES 426.19 – 426.20
§ 426.04 General Levy Authority for 3Rd, 4Th Class Charter Cities
§ 426.05 Wheelage Tax

Terms Used In Minnesota Statutes > Chapter 426 - Finance, Taxation

  • Agency: means the responsible social services agency or a licensed child-placing agency. See Minnesota Statutes 260C.007
  • Arrest: Taking physical custody of a person by lawful authority.
  • Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
  • Child: means an individual under 18 years of age. See Minnesota Statutes 260C.007
  • children: includes children by birth or adoption;

    (9) "day" comprises the time from midnight to the next midnight;

    (10) "fiscal year" means the year by or for which accounts are reckoned;

    (11) "hereafter" means a reference to the time after the time when the law containing such word takes effect;

    (12) "heretofore" means a reference to the time previous to the time when the law containing such word takes effect;

    (13) "judicial sale" means a sale conducted by an officer or person authorized for the purpose by some competent tribunal;

    (14) "minor" means an individual under the age of 18 years;

    (15) "money" means lawful money of the United States;

    (16) "night time" means the time from sunset to sunrise;

    (17) "non compos mentis" refers to an individual of unsound mind;

    (18) "notary" means a notary public;

    (19) "now" in any provision of a law referring to other laws in force, or to persons in office, or to any facts or circumstances as existing, relates to the laws in force, or to the persons in office, or to the facts or circumstances existing, respectively, on the effective date of such provision;

    (20) "verified" when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45

  • Contract: A legal written agreement that becomes binding when signed.
  • Court: means juvenile court unless otherwise specified in this section. See Minnesota Statutes 260C.007
  • Custodian: means any person who is under a legal obligation to provide care and support for a minor or who is in fact providing care and support for a minor. See Minnesota Statutes 260C.007
  • Dependent: A person dependent for support upon another.
  • Developmental disability: means developmental disability as defined in United States Code, title 42, § 6001(8). See Minnesota Statutes 260C.007
  • Emotionally disturbed: means emotional disturbance as described in section 245. See Minnesota Statutes 260C.007
  • Family and permanency team: means a team consisting of the child's parent or legal custodian, relatives, foster care providers, and professionals who are resources to the child's family such as teachers, medical or mental health providers who have treated the child, or clergy, as appropriate. See Minnesota Statutes 260C.007
  • Family foster home: means the home of an individual or family who is licensed for child foster care under Minnesota Statutes, chapter 245A, meeting the standards in Minnesota Rules, chapter 2960, excluding foster residence settings licensed under Minnesota Rules, parts Minnesota Statutes 260C.007
  • Foster care: means 24-hour substitute care for a child for whom a responsible social services agency has placement and care responsibility and:

    (1) who is placed away from the child's parent or guardian in foster family homes, foster homes of relatives, group homes, emergency shelters, residential facilities not excluded in this subdivision, child care institutions, and preadoptive homes;

    (2) who is colocated with the child's parent or guardian in a licensed residential family-based substance use disorder treatment program as defined in subdivision 22a; or

    (3) who is returned to the care of the child's parent or guardian from whom the child was removed under a trial home visit pursuant to section 260C. See Minnesota Statutes 260C.007

  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
  • Minor: means an individual under 18 years of age. See Minnesota Statutes 260C.007
  • Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
  • Parent: means a person who has a legal parent and child relationship with a child which confers or imposes on the person legal rights, privileges, duties, and obligations consistent with sections 257. See Minnesota Statutes 260C.007
  • Person: includes any individual, association, corporation, partnership, and the state or any of its political subdivisions, departments, or agencies. See Minnesota Statutes 260C.007
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Qualified individual: means a trained culturally competent professional or licensed clinician, including a mental health professional under section 245. See Minnesota Statutes 260C.007
  • Qualified residential treatment program: means a children's residential treatment program licensed under chapter 245A or licensed or approved by a tribe that is approved to receive foster care maintenance payments under section 256. See Minnesota Statutes 260C.007
  • Relative: means a person related to the child by blood, marriage, or adoption; the legal parent, guardian, or custodian of the child's siblings; or an individual who is an important friend of the child or of the child's parent or custodian, including an individual with whom the child has resided or had significant contact or who has a significant relationship to the child or the child's parent or custodian. See Minnesota Statutes 260C.007
  • Residential treatment facility: means a 24-hour-a-day program that provides treatment for children with emotional disturbance, consistent with section 245. See Minnesota Statutes 260C.007
  • Responsible social services agency: means the county social services agency that has responsibility for public child welfare and child protection services and includes the provision of adoption services as an agent of the commissioner of human services. See Minnesota Statutes 260C.007
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44