Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF108 Compare Versions

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Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to transportation; amending and repealing certain transportation-related
3	3	1.3 taxes; amending Minnesota Statutes 2024, sections 168.013, subdivision 1a;
4	4	1.4 296A.07, subdivision 3; 296A.08, subdivision 2; 297A.99, subdivision 1; 297B.02,
5	5	1.5 subdivision 1; 297B.09, subdivision 1; 473.4051, subdivisions 2, 2a; repealing
6	6	1.6 Minnesota Statutes 2024, sections 297A.9915; 473.4465.
7	7	1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
8	8	1.8 Section 1. Minnesota Statutes 2024, section 168.013, subdivision 1a, is amended to read:
9	9	1.9 Subd. 1a.Passenger automobile; hearse.(a) On passenger automobiles as defined in
10	10	1.10section 168.002, subdivision 24, and hearses, except as otherwise provided, the registration
11	11	1.11tax is calculated as $10 plus:
12	12	1.12 (1) for a vehicle initially registered in Minnesota prior to November 16, 2020, 1.54 1.25
13	13	1.13percent of the manufacturer's suggested retail price of the vehicle and the destination charge,
14	14	1.14subject to the adjustments in paragraphs (e) and (f); or
15	15	1.15 (2) for a vehicle initially registered in Minnesota on or after November 16, 2020, 1.575
16	16	1.161.285 percent of the manufacturer's suggested retail price of the vehicle, subject to the
17	17	1.17adjustments in paragraphs (e) and (f).
18	18	1.18 (b) The registration tax calculation must not include the cost of each accessory or item
19	19	1.19of optional equipment separately added to the vehicle and the manufacturer's suggested
20	20	1.20retail price. The registration tax calculation must not include a destination charge, except
21	21	1.21for a vehicle previously registered in Minnesota prior to November 16, 2020.
22	22	1.22 (c) The registrar must determine the manufacturer's suggested retail price:
23	23	1Section 1.
24	24	25-00592 as introduced11/20/24 REVISOR KRB/RC
25	25	SENATE
26	26	STATE OF MINNESOTA
27	27	S.F. No. 108NINETY-FOURTH SESSION
28	28	(SENATE AUTHORS: DRAZKOWSKI)
29	29	OFFICIAL STATUSD-PGDATE
30	30	Introduction and first reading01/16/2025
31	31	Referred to Transportation 2.1 (1) using list price information published by the manufacturer or any nationally
32	32	2.2recognized firm or association compiling such data for the automotive industry;
33	33	2.3 (2) if a dealer does not determine the amount, using the retail price label as provided by
34	34	2.4the manufacturer under United States Code, title 15, section 1232; or
35	35	2.5 (3) if the retail price label is not available, using the actual sales price of the vehicle.
36	36	2.6If the registrar is unable to ascertain the manufacturer's suggested retail price of any registered
37	37	2.7vehicle in the foregoing manner, the registrar may use any other available source or method.
38	38	2.8 (d) The registrar must calculate the registration tax using information available to dealers
39	39	2.9and deputy registrars at the time the initial application for registration is submitted.
40	40	2.10 (e) The amount under paragraph (a), clauses (1) and (2), must be calculated based on a
41	41	2.11percentage of the manufacturer's suggested retail price, as follows:
42	42	2.12 (1) during the first year of vehicle life, upon 100 percent of the price;
43	43	2.13 (2) for the second year, 95 90 percent of the price;
44	44	2.14 (3) for the third year, 90 80 percent of the price;
45	45	2.15 (4) for the fourth year, 80 70 percent of the price;
46	46	2.16 (5) for the fifth year, 70 60 percent of the price;
47	47	2.17 (6) for the sixth year, 60 50 percent of the price;
48	48	2.18 (7) for the seventh year, 50 40 percent of the price;
49	49	2.19 (8) for the eighth year, 40 30 percent of the price;
50	50	2.20 (9) for the ninth year, 25 20 percent of the price; and
51	51	2.21 (10) for the tenth year, ten percent of the price.
52	52	2.22 (f) For the 11th and each succeeding year, the amount under paragraph (a), clauses (1)
53	53	2.23and (2), must be calculated as $20 $25.
54	54	2.24 (g) Except as provided in subdivision 23, for any vehicle previously registered in
55	55	2.25Minnesota and regardless of prior ownership, the total amount due under this subdivision
56	56	2.26and subdivision 1m must not exceed the smallest total amount previously paid or due on
57	57	2.27the vehicle.
58	58	2.28 EFFECTIVE DATE.This section is effective the day following final enactment and
59	59	2.29applies to taxes payable for a registration period starting on or after January 1, 2026.
60	60	2Section 1.
61	61	25-00592 as introduced11/20/24 REVISOR KRB/RC 3.1 Sec. 2. Minnesota Statutes 2024, section 296A.07, subdivision 3, is amended to read:
62	62	3.2 Subd. 3.Rate of tax.(a) Subject to paragraph (b), The gasoline excise tax is imposed
63	63	3.3at the following rates:
64	64	3.4 (1) E85 is taxed at the rate of 17.75 cents per gallon;
65	65	3.5 (2) M85 is taxed at the rate of 14.25 cents per gallon; and
66	66	3.6 (3) all other gasoline is taxed at the rate of 25 cents per gallon.
67	67	3.7 (b) Annually on August 1, the commissioner must determine the tax rate applicable to
68	68	3.8the sale of E85, M85, and all other gasoline subject to tax under this section for the upcoming
69	69	3.912-month period beginning on January 1. The adjusted rate must equal the current rate,
70	70	3.10multiplied by one plus the percentage increase, if any, in the Minnesota Highway
71	71	3.11Construction Cost Index for the reference year. The tax rate must be rounded to the nearest
72	72	3.12tenth of a cent. Each of the tax rates for E85, M85, and all other gasoline must not be lower
73	73	3.13than the respective rates specified in paragraph (a). Beginning with the calculation on August
74	74	3.141, 2025, the percentage change in each of the tax rates for E85, M85, and all other gasoline
75	75	3.15as a result of the requirements under this paragraph must not exceed three percent.
76	76	3.16 (c) For purposes of this subdivision:
77	77	3.17 (1) the Minnesota Highway Construction Cost Index is as determined by the
78	78	3.18commissioner of transportation; and
79	79	3.19 (2) "reference year" means the 12-month period ending on June 30 two years prior to
80	80	3.20the year in which the calculation is made.
81	81	3.21 EFFECTIVE DATE.This section is effective July 1, 2025, and applies for taxes imposed
82	82	3.22on or after October 1, 2025.
83	83	3.23 Sec. 3. Minnesota Statutes 2024, section 296A.08, subdivision 2, is amended to read:
84	84	3.24 Subd. 2.Rate of tax.(a) Subject to paragraph (b), The special fuel excise tax is imposed
85	85	3.25at the following rates:
86	86	3.26 (1) liquefied petroleum gas or propane is taxed at the rate of 18.75 cents per gallon;
87	87	3.27 (2) liquefied natural gas is taxed at the rate of 15 cents per gallon;
88	88	3.28 (3) compressed natural gas is taxed at the rate of $1.974 per thousand cubic feet or 25
89	89	3.29cents per gasoline equivalent; and
90	90	3.30 (4) all other special fuel is taxed at the same rate as the gasoline excise tax as specified
91	91	3.31in section 296A.07, subdivision 2.
92	92	3Sec. 3.
93	93	25-00592 as introduced11/20/24 REVISOR KRB/RC 4.1 (b) Annually on August 1, the commissioner must determine the tax rate applicable to
94	94	4.2the sale of E85, M85, and all other gasoline subject to tax under this section for the upcoming
95	95	4.312-month period beginning on January 1. The rate must be adjusted as provided in section
96	96	4.4296A.07, subdivision 3, paragraph (b). The tax rate must be rounded to the nearest tenth of
97	97	4.5a cent. Each of the tax rates for liquefied natural gas or propane, liquefied natural gas,
98	98	4.6compressed natural gas, and all other special fuel must not be lower than the respective
99	99	4.7rates specified in paragraph (a).
100	100	4.8 (c) (b) The tax is payable in the form and manner prescribed by the commissioner.
101	101	4.9 (d) (c) For purposes of this subdivision, "gasoline equivalent," as defined by the National
102	102	4.10Conference on Weights and Measures, is 5.66 pounds of natural gas or 126.67 cubic feet.
103	103	4.11 EFFECTIVE DATE.This section is effective July 1, 2025, and applies for taxes imposed
104	104	4.12on or after October 1, 2025.
105	105	4.13 Sec. 4. Minnesota Statutes 2024, section 297A.99, subdivision 1, is amended to read:
106	106	4.14 Subdivision 1.Authorization; scope.(a) A political subdivision of this state may impose
107	107	4.15a general sales tax (1) under section 297A.9915, (2) under section 297A.992, (3) (2) under
108	108	4.16section 297A.9925, (4) (3) under section 297A.993, (5) (4) if permitted by special law, or
109	109	4.17(6) (5) if the political subdivision enacted and imposed the tax before January 1, 1982, and
110	110	4.18its predecessor provision.
111	111	4.19 (b) This section governs the imposition of a general sales tax by the political subdivision.
112	112	4.20The provisions of this section preempt the provisions of any special law:
113	113	4.21 (1) enacted before June 2, 1997, or
114	114	4.22 (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
115	115	4.23provision from this section's rules by reference.
116	116	4.24 (c) This section does not apply to or preempt a sales tax on motor vehicles. Beginning
117	117	4.25July 1, 2019, no political subdivision may impose a special excise tax on motor vehicles
118	118	4.26unless it is imposed under section 297A.993.
119	119	4.27 (d) A political subdivision may not advertise or expend funds for the promotion of a
120	120	4.28referendum to support imposing a local sales tax and may only spend funds related to
121	121	4.29imposing a local sales tax to:
122	122	4.30 (1) conduct the referendum;
123	123	4Sec. 4.
124	124	25-00592 as introduced11/20/24 REVISOR KRB/RC 5.1 (2) disseminate information included in the resolution adopted under subdivision 2, but
125	125	5.2only if the disseminated information includes a list of specific projects and the cost of each
126	126	5.3individual project;
127	127	5.4 (3) provide notice of, and conduct public forums at which proponents and opponents on
128	128	5.5the merits of the referendum are given equal time to express their opinions on the merits of
129	129	5.6the referendum;
130	130	5.7 (4) provide facts and data on the impact of the proposed local sales tax on consumer
131	131	5.8purchases; and
132	132	5.9 (5) provide facts and data related to the individual programs and projects to be funded
133	133	5.10with the local sales tax.
134	134	5.11 EFFECTIVE DATE.This section is effective October 1, 2025.
135	135	5.12 Sec. 5. Minnesota Statutes 2024, section 297B.02, subdivision 1, is amended to read:
136	136	5.13 Subdivision 1.Rate.(a) There is imposed an excise tax of 6.875 6.5 percent on the
137	137	5.14purchase price of any motor vehicle purchased or acquired, either in or outside of the state
138	138	5.15of Minnesota, which is required to be registered under the laws of this state.
139	139	5.16 (b) The excise tax is also imposed on the purchase price of motor vehicles purchased or
140	140	5.17acquired on Indian reservations when the tribal council has entered into a sales tax on motor
141	141	5.18vehicles refund agreement with the state of Minnesota.
142	142	5.19 EFFECTIVE DATE.This section is effective for sales and purchases made on or after
143	143	5.20July 1, 2025.
144	144	5.21 Sec. 6. Minnesota Statutes 2024, section 297B.09, subdivision 1, is amended to read:
145	145	5.22 Subdivision 1.Deposit of revenues.(a) Money collected and received under this chapter
146	146	5.23must be deposited as follows:
147	147	5.24 (1) 60 percent in the highway user tax distribution fund;
148	148	5.25 (2) 34.3 36 percent in the metropolitan area transit account under section 16A.88; and
149	149	5.26 (3) 5.7 four percent in the greater Minnesota transit account under section 16A.88.
150	150	5.27 (b) It is the intent of the legislature that the allocations under paragraph (a) remain
151	151	5.28unchanged for fiscal year 2024 2026 and all subsequent fiscal years.
152	152	5.29 EFFECTIVE DATE.This section is effective July 1, 2025.
153	153	5Sec. 6.
154	154	25-00592 as introduced11/20/24 REVISOR KRB/RC 6.1 Sec. 7. Minnesota Statutes 2024, section 473.4051, subdivision 2, is amended to read:
155	155	6.2 Subd. 2.Guideway and busway; operating costs.(a) After operating revenue, federal
156	156	6.3funds, and state funds are used for operations of a guideway or busway, as the terms are
157	157	6.4defined in section 473.4485, subdivision 1, the council must pay all remaining operating
158	158	6.5costs from sales tax revenue, as defined in section 473.4465, subdivision 1.
159	159	6.6 (b) The requirements under paragraph (a) do not apply to the costs of Northstar Commuter
160	160	6.7Rail attributed to operations outside of a metropolitan county.
161	161	6.8 EFFECTIVE DATE; APPLICATION.This section is effective October 1, 2025, and
162	162	6.9applies in the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
163	163	6.10 Sec. 8. Minnesota Statutes 2024, section 473.4051, subdivision 2a, is amended to read:
164	164	6.11 Subd. 2a.Guideway and busway; capital maintenance.(a) The council must pay all
165	165	6.12ongoing capital maintenance costs from one or more of: available federal funds; sales tax
166	166	6.13revenue, as defined in section 473.4465, subdivision 1 state funds; and proceeds from
167	167	6.14certificates of indebtedness, bonds, or other obligations under section 473.39.
168	168	6.15 (b) For purposes of this subdivision, "capital maintenance" includes routine maintenance,
169	169	6.16capital maintenance, and maintenance in a state of good repair.
170	170	6.17 EFFECTIVE DATE; APPLICATION.This section is effective October 1, 2025, and
171	171	6.18applies in the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
172	172	6.19 Sec. 9. GENERAL FUND TRANSFERS.
173	173	6.20 (a) By July 31, 2025, the commissioner of management and budget must consult with
174	174	6.21the commissioner of transportation to determine the revenue reduction resulting from this
175	175	6.22act to: (1) the highway user tax distribution fund; (2) the metropolitan area transit account
176	176	6.23under Minnesota Statutes, section 16A.88; and (3) the greater Minnesota transit account
177	177	6.24under Minnesota Statutes, section 16A.88. The determination must be made for each of
178	178	6.25fiscal years 2026, 2027, and 2028 based on the most recent revenue estimates.
179	179	6.26 (b) By July 31, 2025, the commissioner of management and budget must transfer the
180	180	6.27respective amounts as determined in paragraph (a) for fiscal year 2026 from the general
181	181	6.28fund to: (1) the highway user tax distribution fund; (2) the metropolitan area transit account
182	182	6.29under Minnesota Statutes, section 16A.88; and (3) the greater Minnesota transit account
183	183	6.30under Minnesota Statutes, section 16A.88.
184	184	6.31 EFFECTIVE DATE.This section is effective July 1, 2025.
185	185	6Sec. 9.
186	186	25-00592 as introduced11/20/24 REVISOR KRB/RC 7.1 Sec. 10. REPEALER.
187	187	7.2 Minnesota Statutes 2024, sections 297A.9915; and 473.4465, are repealed.
188	188	7.3 EFFECTIVE DATE; APPLICATION.This section is effective October 1, 2025, and
189	189	7.4applies in the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
190	190	7Sec. 10.
191	191	25-00592 as introduced11/20/24 REVISOR KRB/RC 297A.9915 REGIONAL TRANSPORTATION SALES AND USE TAX.
192	192	Subdivision 1.Definitions.(a) For purposes of this section, the following terms have the
193	193	meanings given.
194	194	(b) "Metropolitan area" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey,
195	195	Scott, and Washington.
196	196	(c) "Metropolitan Council" or "council" means the Metropolitan Council established by section
197	197	473.123.
198	198	(d) "Regional transportation sales tax" means the regional transportation sales and use tax
199	199	imposed under this section.
200	200	Subd. 2.Sales tax imposition; rate.Notwithstanding section 473.123, subdivision 1, the
201	201	Metropolitan Council must impose a regional transportation sales and use tax at a rate of
202	202	three-quarters of one percent on retail sales and uses taxable under this chapter made in the
203	203	metropolitan area or to a destination in the metropolitan area.
204	204	Subd. 3.Administration; collection; enforcement.Except as otherwise provided in this section,
205	205	the provisions of section 297A.99, subdivisions 4, and 6 to 12a, govern the administration, collection,
206	206	and enforcement of the regional transportation sales tax.
207	207	Subd. 4.Deposit.Proceeds of the regional transportation sales tax must be allocated as follows:
208	208	(1) 83 percent to the Metropolitan Council for the purposes specified under section 473.4465;
209	209	and
210	210	(2) 17 percent to metropolitan counties, as defined in section 174.49, subdivision 1, in the
211	211	manner provided under section 174.49, subdivision 5.
212	212	Subd. 5.Revenue bonds.(a) In addition to other authority granted in this section, and
213	213	notwithstanding section 473.39, subdivision 7, or any other law to the contrary, the council may,
214	214	by resolution, authorize the sale and issuance of revenue bonds, notes, or obligations to provide
215	215	funds to (1) implement the council's transit capital improvement program, and (2) refund bonds
216	216	issued under this subdivision.
217	217	(b) The bonds are payable from and secured by a pledge of all or part of the revenue received
218	218	under subdivision 4, clause (1), and associated investment earnings on debt proceeds. The council
219	219	may, by resolution, authorize the issuance of the bonds as general obligations of the council. The
220	220	bonds must be sold, issued, and secured in the manner provided in chapter 475, and the council has
221	221	the same powers and duties as a municipality and its governing body in issuing bonds under chapter
222	222	475, except that no election is required and the net debt limitations in chapter 475 do not apply to
223	223	such bonds. The proceeds of the bonds may also be used to fund necessary reserves and to pay
224	224	credit enhancement fees, issuance costs, and other financing costs during the life of the debt.
225	225	(c) The bonds may be secured by a bond resolution, or a trust indenture entered into by the
226	226	council with a corporate trustee within or outside the state, which must define the revenues and
227	227	bond proceeds pledged for the payment and security of the bonds. The pledge must be a valid charge
228	228	on the revenues received under section 297A.99, subdivision 11. Neither the state, nor any
229	229	municipality or political subdivision except the council, nor any member or officer or employee of
230	230	the council, is liable on the obligations. No mortgage or security interest in any tangible real or
231	231	personal property is granted to the bondholders or the trustee, but they have a valid security interest
232	232	in the revenues and bond proceeds received by the council and pledged to the payment of the bonds.
233	233	In the bond resolution or trust indenture, the council may make such covenants as it determines to
234	234	be reasonable for the protection of the bondholders.
235	235	473.4465 REGIONAL TRANSPORTATION SALES AND USE TAX USES.
236	236	Subdivision 1.Definition.For purposes of this section, "sales tax revenue" means the portion
237	237	of revenue from the regional transportation sales and use tax under section 297A.9915 that is
238	238	allocated to the council for purposes of this section.
239	239	Subd. 2.Use of funds; Metropolitan Council.(a) Sales tax revenue is available as follows:
240	240	(1) five percent for active transportation, as determined by the Transportation Advisory Board
241	241	under subdivision 3; and
242	242	(2) 95 percent for transit system purposes under sections 473.371 to 473.452, including but not
243	243	limited to operations, maintenance, and capital projects.
244	244	1R
245	245	APPENDIX
246	246	Repealed Minnesota Statutes: 25-00592 (b) The council must expend a portion of sales tax revenue in each of the following categories:
247	247	(1) improvements to regular route bus service levels;
248	248	(2) improvements related to transit safety, including additional transit officials, as defined under
249	249	section 473.4075;
250	250	(3) maintenance and improvements to bus accessibility at transit stops and transit centers;
251	251	(4) transit shelter replacement and improvements under section 473.41;
252	252	(5) planning and project development for expansion of arterial bus rapid transit lines;
253	253	(6) operations and capital maintenance of arterial bus rapid transit;
254	254	(7) planning and project development for expansion of highway bus rapid transit and bus
255	255	guideway lines;
256	256	(8) operations and capital maintenance of highway bus rapid transit and bus guideways;
257	257	(9) zero-emission bus procurement and associated costs in conformance with the zero-emission
258	258	and electric transit vehicle transition plan under section 473.3927;
259	259	(10) demand response microtransit service provided by the council;
260	260	(11) financial assistance to replacement service providers under section 473.388, to provide for
261	261	service, vehicle purchases, and capital investments related to demand response microtransit service;
262	262	(12) financial assistance to political subdivisions and tax-exempt organizations under section
263	263	501(c)(3) of the Internal Revenue Code for active transportation; and
264	264	(13) wage adjustments for Metro Transit hourly operations employees.
265	265	Subd. 3.Use of funds; active transportation.(a) Sales tax revenue allocated to the
266	266	Transportation Advisory Board under subdivision 2, clause (1), is for grants to support active
267	267	transportation within the metropolitan area.
268	268	(b) The Transportation Advisory Board must establish eligibility requirements and a selection
269	269	process to provide the grant awards. The process must include: solicitation; evaluation and
270	270	prioritization, including technical review, scoring, and ranking; project selection; and award of
271	271	funds. To the extent practicable and subject to paragraph (c), the process must align with procedures
272	272	and requirements established for allocation of other sources of funds.
273	273	(c) The selection process must include criteria and prioritization of projects based on:
274	274	(1) the project's inclusion in a municipal or regional nonmotorized transportation system plan;
275	275	(2) the extent to which policies or practices of the political subdivision encourage and promote
276	276	complete streets planning, design, and construction;
277	277	(3) the extent to which the project supports connections between communities and to key
278	278	destinations within a community;
279	279	(4) identified barriers or deficiencies in the nonmotorized transportation system;
280	280	(5) identified safety or health benefits;
281	281	(6) geographic equity in project benefits, with an emphasis on communities that are historically
282	282	and currently underrepresented in local or regional planning; and
283	283	(7) the ability of a grantee to maintain the active transportation infrastructure following project
284	284	completion.
285	285	Subd. 4.Use of funds; metropolitan counties; reporting.(a) A metropolitan county must use
286	286	revenue from the regional transportation sales and use tax under section 297A.9915 in conformance
287	287	with the requirements under section 174.49, subdivision 6.
288	288	(b) By February 15 of each even-numbered year, a metropolitan county must submit a report
289	289	to the chairs and ranking minority members of the legislative committees with jurisdiction over
290	290	transportation policy and finance on the use of funds received under section 297A.9915. This report
291	291	must be submitted in conjunction with the report required under section 297A.993, subdivision 2a.
292	292	At a minimum, the report must include:
293	293	(1) actual sales tax collections allocated to the county over the previous five calendar years;
294	294	2R
295	295	APPENDIX
296	296	Repealed Minnesota Statutes: 25-00592 (2) an estimation of the total sales tax revenue that is estimated to be allocated to the county in
297	297	the current year and for the next ten calendar years; and
298	298	(3) for each of the previous five calendar years, the current calendar year, and for the next ten
299	299	calendar years:
300	300	(i) the amount of sales tax revenue expended or proposed to be expended for each of the allowable
301	301	uses under section 174.49, subdivision 6;
302	302	(ii) completed, current, planned, and eligible projects or programs for each category under item
303	303	(i); and
304	304	(iii) an estimated balance of unspent or undesignated regional transportation sales and use tax
305	305	revenue.
306	306	Subd. 5.Prohibition.(a) The council is prohibited from expending sales tax revenue on the
307	307	Southwest light rail transit (Green Line Extension) project.
308	308	(b) Paragraph (a) expires on the date of expiration of the Metropolitan Governance Task Force
309	309	as specified under Laws 2023, chapter 68, article 4, section 123, subdivision 11.
310	310	Subd. 6.Tracking and information.(a) The council must maintain separate financial
311	311	information on sales tax revenue that includes:
312	312	(1) a summary of annual revenue and expenditures, including but not limited to balances and
313	313	anticipated revenue in the forecast period under section 16A.103; and
314	314	(2) for active transportation under subdivision 3 and each of the categories specified under
315	315	subdivision 2 in the most recent prior three fiscal years:
316	316	(i) specification of annual expenditures; and
317	317	(ii) an overview of the projects or services.
318	318	(b) The council must publish the information required under paragraph (a) on the council's
319	319	website.
320	320	3R
321	321	APPENDIX
322	322	Repealed Minnesota Statutes: 25-00592