Minnesota Statutes > Chapter 471 > RESERVE AND IMPROVEMENT FUNDS


§ 471.57	Public Works Reserve Fund
§ 471.571	Permanent Improvement Fund, Certain Cities
§ 471.572	Infrastructure Replacement Reserve Fund
§ 471.58	Range Association of Municipalities and Schools; Dues
§ 471.585	Municipal Hotel Licensing

estimated market value: has the meaning given in section 273. See Minnesota Statutes 645.44
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
Personal property: All property that is not real property.
state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
Statute: A law passed by a legislature.
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