Subdivision 1. Tax anticipation certificates. At any time after the first day of the year following the making of an annual tax levy, the county board may, by resolution and without public referendum, issue certificates of indebtedness in anticipation of the collection of taxes levied for any fund and not yet collected. The total of all certificates issued against any fund for any year with interest thereon until maturity, together with all orders outstanding against the fund, shall not exceed the total current taxes for the fund uncollected at the time of issuance plus the cash currently in the fund. If certificates are issued against the anticipated tax levy for any fund, any unpaid orders outstanding against the fund shall be redeemed from the proceeds of the certificates. All tax anticipation certificates shall be negotiable and shall be payable to the order of the payee and shall have a definite due date but may be payable on or before that date. No certificate shall be issued to become due and payable later than the first day of April of the year following the year of issuance. Certificates shall be sold for not less than par and accrued interest and shall bear interest at a rate that conforms to section 475.55, payable at maturity or at such earlier times as the board may determine. Each certificate shall state upon its face the fund for which the proceeds of the certificate shall be used, the total amount of the certificates so issued against the fund and the total amount embraced in the tax levy for that fund. They shall otherwise be issued on terms and conditions as the board may determine. The proceeds of the taxes assessed on account of the fund against which tax anticipation certificates are issued and the full faith and credit of the county shall be irrevocably pledged for the redemption of the certificate in the order of issuance against the fund.
Subd. 2. Equipment acquisition; capital notes. The board may, by resolution and without public referendum, issue capital notes within existing debt limits for the purpose of purchasing ambulance and other medical equipment, road construction or maintenance equipment, public safety equipment and other capital equipment having an expected useful life at least equal to the term of the notes issued. The notes shall be payable in not more than ten years and shall be issued on terms and in a manner as the board determines, provided that notes issued for projects that eliminate R-22, as defined in section 240A.09, paragraph (b), clause (2), must be payable in not more than 20 years. The total principal amount of the notes issued for any fiscal year shall not exceed one percent of the total annual budget for that year and shall be issued solely for the purchases authorized in this subdivision. A tax levy shall be made for the payment of the principal and interest on such notes as in the case of bonds. For purposes of this subdivision, "equipment" includes computer hardware and software, whether bundled with machinery or equipment or unbundled. For purposes of this subdivision, the term "medical equipment" includes computer hardware and software and other intellectual property for use in medical diagnosis, medical procedures, research, record keeping, billing, and other hospital applications, together with application development services and training related to the use of the computer hardware and software and other intellectual property, all without regard to their useful life. For purposes of determining the amount of capital notes which the county may issue in any year, the budget of the county and Hennepin Healthcare System, Inc. shall be combined and the notes issuable under this subdivision shall be in addition to obligations issuable under section 373.01, subdivision 3.
Subd. 3. Public emergencies. The board may, by resolution and without public referendum, issue certificates of indebtedness pursuant to section 475.754, to meet expenses incurred or to be incurred by reason of any natural disaster or other public emergency requiring the making of extraordinary expenditures.
1979 c 198 art 2 s 7; 1982 c 577 s 12,13; 2005 c 125 art 1 s 29; art 2 s 6,10; 1Sp2005 c 7 s 34; 2008 c 154 art 10 s 12; 1Sp2017 c 1 art 7 s 2
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 383B — Hennepin County
Section 383B.021 — Compensation.
Section 383B.025 — County Board Appoints Auditor, Treasurer, Recorder.
Section 383B.031 — Board Vacancies: More Or Not More Than Six Months Out.
Section 383B.035 — County To Pay City, Town Special Election Expenses.
Section 383B.041 — Campaign Financing, Disclosure Of Economic Interests.
Section 383B.058 — Local Ordinances And Charters Superseded.
Section 383B.061 — Legislative Research Committee.
Section 383B.063 — Fort Snelling Precinct.
Section 383B.101 — County Administrator's Office; Establishment.
Section 383B.102 — Powers And Duties.
Section 383B.103 — Compensation; Removal.
Section 383B.111 — Budget And Financial Administration.
Section 383B.112 — Annual Budget.
Section 383B.113 — Long-range Capital Program.
Section 383B.114 — Appropriations And Tax Levy.
Section 383B.115 — Amendments.
Section 383B.116 — Payment Procedures And Accounting.
Section 383B.1161 — Electronic Approvals.
Section 383B.1162 — Credit Cards.
Section 383B.117 — Certificates Of Indebtedness.
Section 383B.119 — Financial Statements And Audits.
Section 383B.121 — Adult Corrections Facility.
Section 383B.122 — Superintendent.
Section 383B.124 — Work Release Program.
Section 383B.125 — Board May Run Factory With Inmates And Staff.
Section 383B.126 — Board May Lease Space Out To Run Factory.
Section 383B.127 — Diminution Of Sentence.
Section 383B.128 — Place Of Crime Must Pay Workhouse Inmate Daily Expense.
Section 383B.129 — Inmates From Other Jurisdictions.
Section 383B.141 — Authorization.
Section 383B.143 — Contracts For Purchases.
Section 383B.144 — Prequalification.
Section 383B.145 — Competitive Bidding.
Section 383B.146 — Purchases Consistent With Law.
Section 383B.147 — Vendor Discounts.
Section 383B.148 — Rules And Regulations.
Section 383B.149 — Purchases Or Contracts Forbidden.
Section 383B.151 — Financial Interest Forbidden.
Section 383B.1511 — Job Order Contracting.
Section 383B.152 — Building And Maintenance Fund.
Section 383B.153 — Contingent Account.
Section 383B.155 — Self-insurance.
Section 383B.158 — Design-build Contracts.
Section 383B.1581 — Design-build Process.
Section 383B.1582 — Rfp For Design-build.
Section 383B.1583 — Replacing Team Members.
Section 383B.1584 — Design-build Award.
Section 383B.1588 — Energy Forward Pricing Mechanisms.
Section 383B.159 — Real Property Leases.
Section 383B.20 — Parking Facilities.
Section 383B.203 — Certification Of Tax Lists.
Section 383B.205 — Special Assessments; Certification Fee.
Section 383B.207 — Special Assessments; Computation Of Interest.
Section 383B.211 — Authorization.
Section 383B.213 — Powers And Duties.
Section 383B.215 — Additional Authority.
Section 383B.217 — Hmo And Clinics.
Section 383B.218 — Bonding Authority; Hennepin County Medical Building.
Section 383B.219 — Ambulatory Health Centers And Clinics.
Section 383B.221 — Emergency Medical Service.
Section 383B.223 — Food Service.
Section 383B.229 — Existing Health Service Programs Not Affected.
Section 383B.235 — 80 Percent Of Council Must Ok Minneapolis Waste Burner.
Section 383B.236 — Waste Management.
Section 383B.237 — Library System.
Section 383B.245 — Library Levy.
Section 383B.251 — License Bureau.
Section 383B.255 — Public Safety Communications.
Section 383B.257 — County May Run Central Mobile Equipment Division.
Section 383B.259 — Pistol Range.
Section 383B.26 — Human Resources System; Purpose.
Section 383B.27 — Definitions For Human Resources Board And Department.
Section 383B.28 — Human Resources Board.
Section 383B.29 — Duties Of Human Resources Board.
Section 383B.30 — Director; Selection.
Section 383B.31 — Duties Of Human Resources Director.
Section 383B.32 — Unclassified And Classified Service.
Section 383B.34 — Classification Of Employees.
Section 383B.36 — Party To Litigation.
Section 383B.37 — Interference With Exam, Applicants; Political Activity.
Section 383B.38 — Removals, Suspensions, And Demotions.
Section 383B.389 — Disaster Volunteer Leave.
Section 383B.39 — Veterans To Be Given Preferential Rating.
Section 383B.41 — Discrimination.
Section 383B.42 — Appropriation Of Funds.
Section 383B.45 — County Board To Fix Time, Manner To Pay Salaries.
Section 383B.453 — Bond Of County Recorder Deputy.
Section 383B.455 — Legal Officers' Salaries.
Section 383B.457 — Officers' Salaries.
Section 383B.46 — Supplemental Retirement Account.
Section 383B.47 — Investment Of Retirement Money.
Section 383B.48 — Buying State Supplemental Investment Fund Shares.
Section 383B.49 — Supplemental Retirement Benefits; Redemption Of Shares.
Section 383B.491 — Minnesota State Retirement System Billing Authority.
Section 383B.493 — Withdrawal From Participation.
Section 383B.51 — No Assignment Or Garnishment.
Section 383B.52 — Administration Costs.
Section 383B.56 — Board May Regulate Public, Private Ambulances.
Section 383B.562 — Government Center; Liquor.
Section 383B.565 — Plats And Surveys; Approval.
Section 383B.60 — Special Permits; Seasonal Contractor's Permit; Fees.
Section 383B.603 — Board May File County Highway Maps For Record.
Section 383B.606 — Seasonal Load Limits.
Section 383B.608 — Local Road Aid.
Section 383B.61 — Transfer Of Drainage Systems.
Section 383B.611 — Probation And Investigation Department, Creation.
Section 383B.612 — Director Of Court Services; Other Employees.
Section 383B.613 — Duties Of Department.
Section 383B.614 — Space, Supplies, Expenses, Officer's Powers, Bond; Records.
Section 383B.63 — Public Defender For Crimes, Misdemeanors, Ordinances.
Section 383B.65 — Contracts, Leases With Bloomington For Court Space.
Section 383B.68 — Board Of Park District Commissioners.
Section 383B.70 — Compensation Of Commissioners.
Section 383B.702 — Depositories.
Section 383B.703 — District Renaming.
Section 383B.71 — Trail System.
Section 383B.72 — Land Acquisition; Town Consent.
Section 383B.73 — Park District Tax Levy.
Section 383B.75 — Municipal Building Commission.
Section 383B.751 — Care And Control Of Building.
Section 383B.752 — Expenses; Warrants.
Section 383B.753 — Exclusive Control.
Section 383B.754 — Budget Date.
Section 383B.77 — Hennepin County Housing And Redevelopment Authority.
Section 383B.78 — Bathing Beaches.
Section 383B.79 — Multijurisdictional Program.
Section 383B.80 — Hennepin County Deed And Mortgage Tax.
Section 383B.81 — Environmental Response Fund.
Section 383B.82 — Wind And Solar Business Entity Participation.
Section 383B.901 — Creation Of A County Subsidiary Corporation.
Section 383B.902 — Definitions.
Section 383B.907 — Corporate Powers.
Section 383B.908 — Limitations Upon Corporate Powers; Reserved Powers.
Section 383B.909 — Corporate Seal.
Section 383B.910 — Board Meetings.
Section 383B.911 — Public Depository.
Section 383B.912 — Transfer Of Rights.
Section 383B.913 — Lease Or Transfer Of Assets.
Section 383B.914 — Status Of Present Employees; Bargaining Units; Retirement Coverage.
Section 383B.915 — Bonding Authority Of Corporation.
Section 383B.916 — Financing Through County.
Section 383B.917 — Open Meeting Law; Government Data Practices Act.
Section 383B.918 — Health Services Plan.
Section 383B.919 — Tort Liability.
Section 383B.920 — Revenue Recapture Act.
Section 383B.921 — Purchasing.
Section 383B.922 — Legal Counsel.
Section 383B.923 — Self-insurance.
Section 383B.924 — Hospital Authorities.
Section 383B.925 — Tax-exempt Status.
Section 383B.927 — Intergovernmental Transfers.