REVENUES, EXPENDITURES, AND DEBT OF MINNESOTA TOWNS FOR THE YEAR ENDING DECEMBER 31, 2001

Transcription

1 REVENUES, EXPENDITURES, AND DEBT OF MINNESOTA TOWNS FOR THE YEAR ENDING DECEMBER 31, 2001

2 Description of the Office of the State Auditor The Office of the State Auditor (OSA) serves as a watchdog for Minnesota taxpayers by helping to ensure financial integrity, accountability, cost-effectiveness in local governments throughout the state. Through financial, compliance, special audits, the OSA oversees ensures that local government funds are used for the purposes intended by law that local governments hold themselves to the highest stards of financial accountability. The OSA performs approximately 250 financial compliance audits per year has oversight responsibilities for over 4,300 local units of government throughout the state. The office currently maintains five divisions: Audit Practice - conducts financial legal compliance audits for local governments; Information - collects analyzes financial information for cities, towns, counties, special districts; Legal/Special Investigations - provides legal analysis counsel to the Office responds to outside inquiries about Minnesota local government law; as well as investigates allegations of misfeasance, malfeasance, nonfeasance in local government. Pension Oversight - monitors investment, financial, actuarial reporting for over 700 public pension funds; Tax Increment Financing (TIF) - promotes compliance accountability in local governments use of TIF through financial compliance audits; The State Auditor serves on the State Executive Council, State Board of Investment, L Exchange Board, Public Employee s Retirement Association Board, Minnesota Housing Finance Agency, the Rural Finance Authority Board. Office of the State Auditor 525 Park Street, Suite 400 Saint Paul, Minnesota (651) stateauditor@osa.state.mn.us This document can be made available in alternative formats upon request. Call [voice] or [relay service] for assistance; or visit the OSA web site:

3 ,, Debt of Minnesota Towns July 14, 2003 Information Division Office of the State Auditor State of Minnesota Deputy State Auditor Tony Sutton Staff Karen Cook John Jernberg Andrea Johnson David Kazeck Wendy Murphy Billi Sers Debbie Schultz

4 This page left blank intentionally

5 TABLE OF CONTENTS SCOPE OF REPORT... 1 OVERVIEW 2001 Finances of Towns Indebtedness... 7 DATA TABLES for the Years 1997 through for the Years 1997 through Classification of Classification of Outsting Indebtedness of Towns GLOSSARY

6 This page left blank intentionally

7 Scope of Report This report analyzes the financial operations of the 1,791 towns in Minnesota for the calendar year ended December 31, The sources of the data used in preparing this report include the annual township financial reporting form, audits by public accountants, financial statements prepared by the town clerk or clerk-treasurer, county auditors' reports of indebtedness, Minnesota Department of Revenue records. Data received from the Department of Revenue includes state shared tax distributions, grants, aids, taxable valuations, tax levies. Townships represent the most common grassroots form of municipal government in Minnesota. In 2001, there were 1,791 townships compared to 855 cities 87 counties. The 2001 population estimates from the State Demographer shows that 941,133 individuals or about 19 percent of the state s population reside in towns. Almost half of all towns have less than 300 residents while about 12 percent have more than 1,000 residents. Town populations range from 11,293 in Ramsey County s White Bear Township to 3 in Kittson County s North Red River Township. The primary function of towns is the maintenance of roads bridges. Township roads comprise about 43 percent of the total number of roads in the state. Taxes, which account for over half of all town revenues, are the primary source of revenues for towns. Taxes account for over 50 percent of town revenues compared to 38 percent for counties, 38 percent for large cities, 27 percent for small cities. Taxes will most likely account for a larger share of township revenues in the future as 2001was the last year of Local Aid (LGA) for towns. The data presented in this report reflect the activities of both governmental funds proprietary funds. The governmental funds consist of the, Special Revenue, Capital Projects, Debt Service Funds. The proprietary funds are those that report the financial operations of municipal public service enterprises such as water or electric utilities owned by the town. Tables 1 2 summarize the financial condition of all Minnesota towns. Tables 3 4 present this data by individual town. Table 5 lists by individual town the bonded other long-term debt outsting as of December 31, Other long-term debt refers to liabilities such as long-term lease agreements, installment purchase contracts, notes. An analysis of unreserved fund balances is not presented in this report. The majority of towns use a cash basis of accounting. The others use a modified accrual basis of accounting. Those towns using a cash basis of accounting report a single cash balance for all governmental funds at the end of the fiscal year. Towns using a modified accrual basis of accounting report separate fund balances for all of their governmental funds denote the amounts that are reserved unreserved. Because of these differences among towns, a comparative analysis of unreserved fund balances is not appropriate. In addition to this publication, the underlying databases for State Auditor reports are available for downloading through the OSA web site. The OSA web site address is 1 The number of Minnesota towns increased by one between due to the addition of Camp 5 township in St. Louis County. 1

8 This page left blank intentionally

9 Overview 2001 Finances of Towns In 2001, Minnesota's towns collected total revenues of $202.3 million. This represents an increase of 11.9 percent over the total revenues collected in Minnesota towns spent $208.7 million to provide public services. This represents an increase of 12.1 percent over Towns raised $202.3 million to finance public services in The principal sources of revenues for towns were: taxes, intergovernmental revenues, special assessments. These three sources of revenues accounted for almost ninety percent of town revenues in The shares of total governmental revenues generally vary only slightly from year to year. However, federal grants as a percent of total revenues jumped from 1.1 percent in 2000 to 5.4 percent in The large increase was the result of the town of Ida receiving a $7.2 million grant for a wastewater treatment facility. The grant represented 67 percent of federal grant revenue for towns in Figure 1 provides a comparison of the principal sources of revenues for the five year period of 1997 to The underlying data for Figure 1 is presented in Table 1. Figure 1: Principal Sources of Taxes Intergovernmental Special Assessments 2 There are 1,791 towns in Minnesota. Twenty-two towns failed to submit a financial reporting form. revenues exclude borrowing transfers from other funds. 3

10 Figure 2 provides a comparison of taxes, intergovernmental revenues, special assessments as a percent of total revenues for the years 1997 through Figure 2: Taxes, Intergovernmental, Special Assessments as a Percent of 60% 50% 40% 30% 20% 10% Taxes Special Assessments Intergovernmental Figure 3 illustrates the portion of total revenues that each source provides. Figure 3: for Minnesota Towns in 2001* $202,259,080 Taxes 50.6% Licenses & Permits 1.5% County & Local 1.9% State 27.8% Charges for Services 2.6% Other 3.0% Earnings 3.5% Special Assessments 3.8% Federal 5.4% * revenues exclude borrowing transfers from other funds. 4

11 Minnesota towns spent a total of $208.7 million in This was an increase of 12.1 percent over the amount spent in Of the $208.7 million spent, $151.5 million represented current expenditures; $44.3 million represented capital outlays; $12.9 million represented debt service payments. Current Minnesota towns had current expenditures of $151.5 million in This represented an increase of 18.7 percent over Current expenditures exclude capital outlays, debt service, transfers to other funds. The amount spent on road bridge activities was double that of any other current expenditure, was the fastest growing category of current expenditures between Spending on roads bridges grew 29.9 percent over the two-year period. Much of the increase was attributable to heavy snow falls that doubled the snow plowing budgets of towns statewide. Figure 4 provides a comparison of general government, fire, road bridge current expenditures for the years 1997 through The underlying data for this chart is presented in Table 2. Figure 4:,, Current

12 Capital Outlay Debt Service Capital spending totaled $44.3 million in This represents an increase of 5.3 percent over The largest category of capital expenditures for towns was roads bridges, accounting for twothirds of all capital outlays. Capital spending relates to the acquisition or construction of major capital assets such as buildings roads. Capital assets have initial lives extending beyond a single reporting period. Towns had debt service expenditures of $12.9 million in This represents a decrease of 21.3 percent from Debt service expenditures include the principal interest payments on outsting indebtedness. in this category can vary widely. Such variations are caused either by the refinancing of existing debt or the issuance of new debt. The large decrease in debt service expenditures between was largely attributable to the town of Oakport in Clay County. The town issued refunding bonds in 2000 that allowed it to make principal payments of over $6.3 million. In 2001, Oakport Township had debt service payments of $367,995. Figure 5 provides a summary of total expenditures by category. Figure 5: for Minnesota Towns in 2001* $208,738, % 18.0% 9.8% Debt Service 6.2% Other Public Safety 1.6% Other 5.4% 5.1% * expenditures includes current expenditures, capital outlays, debt service. 6

13 Indebtedness Towns incur long-term debt through the issuance of bonds notes, certificates of indebtedness, tax anticipation certificates. Long-term lease agreements are also classified as long-term debt. Towns may only borrow to finance capital projects purchases. They are restricted by law from borrowing for current expenses. The amount of outsting debt affects a towns current expenditures because they must have sufficient funds available to make principal interest payments to service the debt. During the year, bonds totaling $7.4 million were issued $5.8 million were retired, leaving $41.2 million outsting at the end of Other long-term indebtedness outsting at the end of 2001 totaled $30.6 million. Towns reported $129,953 in short-term indebtedness. Bonded debt grew 1.6 percent while other long-term debt rose 51.8 percent. Other long-term debt rose primarily because of borrowing for waste water treatment facilities in three towns. An analysis that excluded the three towns showed that other long-term debt rose 15.5 percent. Figure 6 provides a summary of bonds outsting, classified by type of bond for the years 1997 through The large drop in debt between that is evident in figure 6 was, in part, due to the annexation of the town of Forest Lake which had over $2 million in bonded debt. Figure 6: Outsting Bonded Indebtedness Special Assessment Other Obligation 7

14 This page left blank intentionally

15 DATA TABLES

16 TABLE 1 REVENUES OF TOWNS FOR THE YEARS ENDED DECEMBER 31, 1997 THROUGH Y e a r 5 Y e a r P e r c e n t P e r c e n t C h a n g e C h a n g e P o p u l a t i o n 939, , , , , % 0.2% Number of Towns 1,792 1,792 1,792 1,790 1,791 Taxable Tax Capacity 692,506, ,846, ,343, ,375, ,187, % 13.5% Tax Levy 78,511,776 84,355,028 89,737,632 92,417,687 99,163, % 26.3% R E V E N U E S Amount % Amount % Amount % Amount % Amount % Taxes 77,838, % 83,394, % 89,213, % 92,000, % 102,316, % 11.2% 31.4% Special Assessments 5,588, % 5,198, % 6,836, % 7,853, % 7,759, % -1.2% 38.9% Licenses Permits 1,957, % 2,424, % 2,488, % 2,319, % 2,973, % 28.2% 51.9% 10 Intergovernmental Federal 8,062, % 6,134, % 1,402, % 1,963, % 10,880, % 454.2% 35.0% State 44,264, % 44,542, % 50,457, % 47,986, % 56,159, % 17.0% 26.9% County Highway 4,237, % 3,299, % 1,523, % 3,269, % 590, % -81.9% -86.1% Other 4,495, % 3,035, % 2,387, % 4,151, % 2,483, % -40.2% -44.7% Local Unit 726, % 678, % 2,536, % 1,143, % 830, % -27.4% 14.3% TOTAL INTERGOVERNMENTAL REVENUES 6 1, 7 8 6, % 5 7, 6 9 0, % 5 8, 3 0 8, % 5 8, 5 1 5, % 7 0, 9 4 5, % % % Charges for Services 6,015, % 5,983, % 6,734, % 6,226, % 5,295, % -14.9% -12.0% Earnings 5,367, % 5,377, % 5,628, % 6,649, % 6,988, % 5.1% 30.2% Other 5,200, % 5,707, % 6,083, % 7,251, % 5,980, % -17.5% 15.0% TOTAL REVENUES 1 6 3, 7 5 3, % 1 6 5, 7 7 5, % 1 7 5, 2 9 4, % 1 8 0, 8 1 5, % 2 0 2, 2 5 9, % % % OTHER FINANCING SOURCES Borrowing 12,951,630 9,970,524 17,731,022 10,440,840 12,456, % -3.8% In 6,760,570 7,809,385 7,970,576 7,961,114 11,377, % 68.3% T O T A L R E V E N U E S A N D OTHER SOURCES 1 8 3, 4 6 5, , 5 5 5, , 9 9 5, , 2 1 7, , 0 9 3, % %

17 TABLE 2 EXPENDITURES OF TOWNS FOR THE YEARS ENDED DECEMBER 31, 1997 THROUGH Year 5 Year Percent Percent Change Change Amount % Amount % Amount % Amount % Amount % EXPENDITURES Current 27,026, % 29,262, % 30,257, % 33,149, % 35,357, % 6.7% 30.8% Capital Outlay 1,186, % 2,330, % 2,268, % 2,092, % 2,211, % 5.7% 86.5% 28,212, % 31,593, % 32,525, % 35,241, % 37,569, % 6.6% 33.2% Current 14,052, % 14,529, % 15,740, % 16,911, % 18,355, % 8.5% 30.6% Capital Outlay 1,141, % 1,273, % 1,837, % 3,677, % 2,155, % -41.4% 88.8% 15,193, % 15,803, % 17,577, % 20,589, % 20,510, % -0.4% 35.0% Other Public Safety Current 2,456, % 2,436, % 2,638, % 2,752, % 3,303, % 20.0% 34.5% Capital Outlay 94, % 90, % 74, % 122, % 121, % -0.5% 28.8% 2,551, % 2,527, % 2,712, % 2,875, % 3,425, % 19.2% 34.3% Current 75,033, % 60,137, % 62,328, % 64,052, % 83,177, % 29.9% 10.9% Capital Outlay 24,701, % 25,360, % 26,842, % 27,963, % 29,291, % 4.7% 18.6% 99,734, % 85,497, % 89,171, % 92,016, % 112,468, % 22.2% 12.8% Current 2,534, % 3,002, % 2,788, % 1,935, % 1,840, % -4.9% -27.4% Capital Outlay 5,135, % 5,978, % 8,936, % 5,120, % 8,713, % 70.2% 69.7% 7,669, % 8,981, % 11,724, % 7,056, % 10,554, % 49.6% 37.6% Other Current 7,952, % 7,721, % 8,354, % 8,809, % 9,416, % 6.9% 18.4% Capital Outlay 2,407, % 1,894, % 3,923, % 3,124, % 1,855, % -40.6% -22.9% 10,359, % 9,615, % 12,277, % 11,933, % 11,271, % -5.5% 8.8% TOTAL CURRENT EXPENDITURES 1 2 9, 0 5 5, % 1 1 7, 0 9 0, % 1 2 2, 1 0 7, % 1 2 7, 6 1 1, % 1 5 1, 4 5 0, % % % TOTAL CAPITAL OUTLAY 3 4, 6 6 6, % 3 6, 9 2 8, % 4 3, 8 8 1, % 4 2, 1 0 1, % 4 4, 3 4 8, % 5. 3 % % DEBT SERVICE Principal 10,193, % 8,179, % 10,313, % 14,375, % 10,820, % -24.7% 6.2% Fiscal Charges 2,419, % 1,774, % 2,294, % 2,066, % 2,117, % 2.5% -12.5% 12,613, % 9,953, % 12,608, % 16,441, % 12,938, % -21.3% 2.6% TOTAL EXPENDITURES 1 7 6, 3 3 5, % 1 6 3, 9 7 2, % 1 7 8, 5 9 8, % 1 8 6, 1 5 4, % 2 0 8, 7 3 8, % % % OTHER FINANCING USES Out 6,760,570 7,809,385 7,970,576 7,961,114 11,377, % 68.3% TOTAL EXPENDITURES AND OTHER USES 1 8 3, 0 9 6, , 7 8 1, , 5 6 8, , 1 1 5, , 1 1 5, % %

18 This page left blank intentionally

19 CLASSIFICATION OF REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS

20 Table 3 Classification of Name of Town Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In & Other Sources AITKIN AITKIN 541,009 69,822 71, , ,680 1,440 4, ,647 7,104 17, ,201 BALL BLUFF 108,383 17,062 18, , , ,304 55, ,360 BALSAM 21,563 2,198 2, ,255 2, , , ,257 BEAVER 49,745 9,354 11, , , , ,375 CLARK 63,610 11,128 13, , , , ,582 CORNISH 48,751 8,069 11, , , , , ,929 FARM ISLAND 1,188, , , , , , , , ,101 FLEMING 429,376 60,887 60, , ,755 1, , ,270 GLEN 502,207 41,468 41,053 6, , , , ,833 97,535 HAUGEN 122,373 16,697 19, , , , , ,757 HAZELTON 861, , , , ,065 2,180 3,402 6, , ,009 HILL LAKE 191,062 30,415 35, , , ,696 1,552 57, , IDUN 107,284 26,469 29, , , , , ,949 JEVNE 223,481 38,633 36, , , ,234 57, ,211 KIMBERLY 150,346 29,420 30, , , , , ,544 LAKESIDE 489,829 66,793 64, , , ,511 1, , ,124 LEE 29,491 4,460 4, ,198 4, , , ,723 LIBBY 67,049 7,511 8, , , , , ,656 LOGAN 93,045 20,086 22, , , ,184 1,217 61, ,542 MACVILLE 73,194 16,288 21, , ,378 6, , ,002 MALMO 299,132 33,311 34, , , ,459 2,616 60, ,039 MCGREGOR 50,287 3,759 3, ,400 3, , , ,309 14,642 MILLWARD 37,130 7,777 8, , , , , ,643 MORRISON 70,280 24,427 25, , , , ,239 NORDLAND 781,815 88,585 92, , ,594 3,935 4, , ,211 PLINY 46,026 5,715 5, ,109 2, , , , ,491 RICE RIVER 74,165 12,259 13, , , ,150 22, ,093 SALO 45,551 11,975 13, , , , ,718 SEAVEY 40,958 9,287 8, , , ,955 1,726 23, ,403 SHAMROCK 1,830, , , , , ,096 14, , ,707 SPALDING 89,986 14,784 15, , , , ,025 SPENCER 252,744 59,143 50, , , , , ,358 TURNER 212,458 52,583 55, , , , ,627 VERDON 42,035 2,592 2, ,858 2, , , ,374 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

21 Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In WAGNER 247,516 23,307 23, ,148 4, , , , ,948 WAUKENABO 331,400 49,407 51, , , ,303 84, ,511 WEALTHWOOD 255,872 33,925 36, , , , , ,624 WHITE PINE 14, ,901 9, , , ,941 WILLIAMS 69,987 10,575 10, ,794 4, , , ,828 WORKMAN 188,338 15,306 15, , , ,387 6,020 43, ,629 & Other Sources County 10,342,615 1,387,696 1,418,924 6, ,734 33, , ,026 60,253 2,419,730 7, ,912 2,542,746 ANOKA BURNS 3,009, , ,297 81, ,413 3,518 34,310 16,314 3,160 57, ,587 30,966 19, , , ,001 COLUMBUS 3,521, , ,671 16,695 99,996 13, , ,221 45,156 43,674 45,074 1,405, ,361 1,418,848 LINWOOD 3,399, , ,817 8,246 97,316 33, ,191 18, , ,460 41,276 1,045, ,000 1,655, County 9,930,103 1,534,846 1,936, , ,725 50, ,957 34,890 3, , , ,292 3,182, ,246 3,952,184 BECKER ATLANTA 177,089 31,437 31, , , , , ,881 AUDUBON 401,953 32,372 32,638 1, ,348 2, , , , ,594 BURLINGTON 513, , , , , ,721 3, , , ,213 CALLAWAY 119,772 15,765 16, ,448 27, , , ,653 CARSONVILLE 101,839 5,364 6, ,978 45, ,010 19,219 2,199 13,180 91, ,000 98,741 CORMORANT 1,192, , ,603 17,915 2,135 3,750 92,358 6,210 6, ,059 7, , ,090 CUBA 185,505 20,545 21, ,849 35, , , , ,480 DETROIT 1,522, , ,548 4, , , ,370 3, , , ,111 EAGLE VIEW 149,449 16,245 19, ,632 10, , , , ,680 ERIE 760, , , , , ,749 12, , , ,980 EVERGREEN 96,805 17,377 18, , , , , ,706 FOREST 274,062 20,864 18, , , , ,437 GREEN VALLEY 120,138 11,144 12, , , , ,962 HAMDEN 166,483 42,662 43, ,265 30, , ,693 2, , ,593 HEIGHT OF LAND 307,388 78,055 77, , , , , ,985 HOLMESVILLE 258,543 26,123 26, , , ,413 1,607 57,941 15, ,941 LAKE EUNICE 1,243, , ,341 58,340 1, , , ,705 1, , ,772 LAKE PARK 241,433 18,998 20, ,620 30, , ,104 8, , ,824 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

22 16 Name of Town Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In LAKE VIEW 1,644, , , , ,724 5, ,443 13,106 6,701 8, , ,547 MAPLE GROVE 204,632 15,750 15, , , , , ,507 OSAGE 397,822 89,168 78, ,379 1, ,996 4,722 1,850 4, , , ,546 PINE POINT 76,096 13,218 16, , , , , ,544 RICEVILLE 139,465 11,562 11, ,629 23, , ,258 1,293 64, ,979 RICHWOOD 265,930 24,210 24, , , , ,468 ROUND LAKE 221,352 16,657 20, ,603 12, ,860 3,637 3, , ,610 RUNEBERG 116,249 35,113 35, , , , ,369 SAVANNAH 132,150 19,638 21, , , , ,993 SHELL LAKE 226,343 35,803 36, ,340 1, , , , ,031 SILVER LEAF 122,651 19,116 19, , , , , ,921 SPRING CREEK 133,020 23,191 23, , , , ,690 SPRUCE GROVE 122,551 33,140 34, , ,069 1, , ,768 SUGAR BUSH 210,553 20,674 22, ,748 13, , ,609 41, ,814 TOAD LAKE 212,159 40,045 44, , , , ,804 TWO INLETS 200,290 35,231 34,878 5, , , , , ,000 80,047 WALWORTH 162,422 26,116 25, , , , ,429 WHITE EARTH 94,061 10,081 11, , , , ,605 WOLF LAKE 72,232 22,797 23, , , ,261 41,236 6, ,236 & Other Sources County 12,587,993 1,736,801 1,826,935 87,581 6, ,522 1,151,168 26,236 8,142 1,335, ,776 75,076 3,443,773 21, ,778 3,703,551 BELTRAMI ALASKA 98,862 13,368 13, ,728 12, , , ,039 BATTLE 15,125 1,526 2, ,805 4, , , ,750 BEMIDJI 1,347, , ,491 17,062 5, , , , , ,262 BENVILLE 34,380 3,489 3, , , , , ,227 BIRCH 43,425 4,957 4, , , , , ,432 BUZZLE 94,926 15,212 17, , , ,272 1, ,359 CORMANT 57,716 2,646 3, , , , , ,000 16,972 DURAND 76,796 24,810 27, , , , ,019 ECKLES 449,852 61,360 71,598 9, , , , ,760 FROHN 567,714 99, , , , ,169 14, , ,039 GRANT VALLEY 738, , , , , ,049 1, , ,992 HAGALI 136,347 20,501 25, , , , ,000 36,520 HAMRE 15,963 1,467 1, , ,811 17, , ,365 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

23 17 Name of Town Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In HINES 202,513 52,643 53, ,830 13, ,072 1, , ,268 HORNET 51,560 16,153 15, , , ,709 2,238 38, ,000 62,620 JONES 72,904 13,849 13, ,059 6, , , ,779 KELLIHER 30,344 1,644 1, ,764 1, , , ,402 LAMMERS 626,234 66,224 65, , , , ,777 5, ,777 LANGOR 47,298 10,272 10, ,462 4, , , ,161 LEE 18,449 2,575 2, ,376 2, , ,500 14, ,841 LIBERTY 188,679 28,800 31, , , , , ,285 MAPLE RIDGE 36,585 5,146 8, , , ,188 15, ,156 MINNIE 15,757 5,420 5, ,019 3, , , ,250 MOOSE LAKE 117,543 26,116 25, , , , ,427 NEBISH 94,299 14,696 15, , ,495 7, , ,957 NORTHERN 2,099, , ,716 37,869 16, , ,748 37,244 18,084 10, , ,646 OBRIEN 40, , , ,794 PORT HOPE 252,968 43,963 45, , , ,223 8, ,223 QUIRING 31,122 3,225 3, , , , ,791 ROOSEVELT 85,022 14,213 14, , , ,840 31, ,798 SHOOKS 61,475 9,202 9, ,989 9, , , ,481 SHOTLEY 53,360 6,985 6, ,801 22, , , ,090 SPRUCE GROVE 15,203 1,449 2, ,724 4, , , , ,768 STEENERSON 16,120 2,710 3, , , , ,116 SUGAR BUSH 64,606 11,861 11, ,590 5, , , ,004 SUMMIT 78,427 5,326 5, , , ,601 29, ,704 TAYLOR 63,385 6,982 6, ,405 4, , , ,206 TEN LAKE 399,499 82,828 82, , , , , , , ,977 TURTLE LAKE 828,383 75,980 76, , ,943 44, , , , ,375 TURTLE RIVER 572,591 67,698 67, ,031 6, ,006 2,226 2, , , ,229 WASKISH 91,344 24,485 24, ,760 13, ,514 9, ,952 92, ,877 WOODROW 36,004 3,969 4, ,067 6, ,724 1, , ,848 & Other Sources County 9,968,873 1,337,097 1,370,901 64,863 23,478 16, , ,306 15, , , ,714 2,485,830 14,700 72,056 2,572,586 BENTON ALBERTA 279,271 54,128 57, , , ,309 1,044 97, ,116 GILMANTON 397,301 75,682 76, , ,655 1,900 2, , ,054 GLENDORADO 357,961 46,149 46, , , ,037 10,437 80, ,945 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

24 Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In GRAHAM 275,713 29,912 36, , , ,972 1,401 50, ,000 56,320 GRANITE LEDGE 250,349 16,883 16, , , ,618 1,948 56, ,284 LANGOLA 599,596 97,572 95,097 2, , , , , ,880 MAYHEW LAKE 408,319 28,905 29, , , ,612 2,906 70, ,564 MAYWOOD 357,623 34,768 35, , , , ,578 MINDEN 1,607,180 94,213 93,271 8, , ,699 2,299 23, , ,039 SAUK RAPIDS 439,339 38,904 38, , , , , ,695 ST. GEORGE 475,964 67,187 63, , , , , , ,715 WATAB 1,603, , , ,535 38,194 47,146 2, , ,423 5, , ,440 & Other Sources County 7,052, , ,983 10,613 21,000 38, ,535 2, , ,732 23,549 1,250, ,626 1,271,630 BIG STONE 18 AKRON 169,265 21,502 22, ,635 35, , , ,438 ALMOND 126,735 16,248 25, , , , , ,899 ARTICHOKE 108,628 10,533 6, ,123 6, , , ,242 BIG STONE 192,424 17,631 18, ,599 15, , ,583 2,081 44, ,000 59,474 BROWNS VALLEY 190,254 29,506 30, ,368 24, , , , ,636 FOSTER 164,916 29,703 28, ,346 22, , , , ,990 GRACEVILLE 180,825 34,198 35, ,871 15, , , , ,859 MALTA 140,742 11,773 11, ,316 1, , ,597 5, ,597 MOONSHINE 184,851 15,043 15, ,707 10, , , , ,733 ODESSA 102,898 9,524 10, ,745 12, , , , ,628 ORTONVILLE 90,401 6,823 6, ,473 10, , , ,654 OTREY 98,616 7,103 6, ,291 14,253 2, , , ,876 PRIOR 276,146 31,043 32, , , ,219 1,093 59, ,305 TOQUA 140,118 18,402 19, , , , , ,085 County 2,166, , , , ,258 6, , ,514 5, ,416 5,000 15, ,416 BLUE EARTH BEAUFORD 461,875 57,423 57, , , , , ,188 BUTTERNUT VALLEY 469,366 25,231 25, , , , , ,852 CAMBRIA 218,770 30,291 31, , , ,114 2,015 47, ,841 CERESCO 418,822 29,446 29, , , , , ,772 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

25 19 Name of Town Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In DANVILLE 415,725 33,238 33, , , , , ,120 DECORIA 781,826 66,827 66, , , ,264 5, , ,458 GARDEN CITY 594,575 56,278 57,600 4, , , , , ,295 JAMESTOWN 612,817 47,478 47,003 14, , , , , ,677 JUDSON 627,940 51,933 52, , , ,773 5,092 73, ,541 LE RAY 686,578 88,359 87,475 8, , , , , ,649 LIME 1,104,076 95,075 94,125 2, , , ,681 2, , ,677 LINCOLN 386,523 28,712 28, , , , ,584 LYRA 453,823 79,760 76, , , , , ,715 MANKATO 1,984, , , , ,346 7,306 9,098 6, , ,914 MAPLETON 405,732 53,129 52, , , ,887 30, ,727 MCPHERSON 550,840 55,927 56, , , , , ,436 MEDO 433,512 59,819 60, , , , ,464 PLEASANT MOUND 438,533 46,282 45, , , ,496 1,187 60,343 46, ,343 RAPIDAN 715, , , , , , ,558 10, ,258 SHELBY 478,482 39,981 39, , , , , ,229 SOUTH BEND 1,032,833 77,878 84,940 41, , ,121 78,243 39,075 38, , ,394 STERLING 434,765 50,342 50, , , ,995 75, ,050 VERNON CENTER 538,665 58,985 57, , , , , ,426 & Other Sources County 14,246,819 1,471,742 1,478,006 71, , , ,060 71,453 2,450,070 87,540 35,000 2,572,610 BROWN ALBIN 336,302 18,792 18, , , ,600 8,376 62, ,626 BASHAW 269,441 25,287 22,282 3, ,508 27, , ,594 7,803 68, ,088 BURNSTOWN 440,220 37,119 37, , , , ,723 COTTONWOOD 579,727 37,555 36,779 77, , ,989 22,986 4, , , ,560 EDEN 418,960 45,696 47, , , , , , ,819 HOME 859,156 62,684 63, ,084 32, , ,116 4, , ,831 LAKE HANSKA 435,047 30,101 13, ,621 16, , , , ,453 LEAVENWORTH 347,345 19,166 19, ,612 24, , , , ,000 83,424 LINDEN 417,232 38,202 38, ,625 33, , ,182 2,168 77, ,262 MILFORD 711,672 63,631 62, , , ,526 1, , ,593 MULLIGAN 289,576 11,177 12,230 6, ,621 26, , , , ,583 NORTH STAR 368,728 25,748 25, ,898 23, , , , ,000 71,187 PRAIRIEVILLE 436,445 33,632 33, , , , , ,994 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

26 Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In SIGEL 358,201 32,345 32, , , , , ,658 STARK 329,671 14,519 14, , , , , ,307 STATELY 293,346 41,057 41, , , , , ,265 & Other Sources County 6,891, , ,958 87, , ,725 18, , ,907 26,389 1,226, ,000 67,408 1,403,373 CARLTON ATKINSON 130,957 18,403 18, , , , ,000 32,960 AUTOMBA 85,825 14,444 15, , , , ,718 BARNUM 476,816 60,617 59, , , ,997 1,575 95, , ,383 BESEMAN 77,590 28,538 32, , , , , ,819 BLACKHOOF 264,818 25,416 25,506 5, , ,295 2,205 7, , ,963 97,257 EAGLE 263,141 17,625 17, , , , , , HOLYOKE 93,134 21,112 22,685 1, , ,087 6,566 2,768 5,425 61, ,801 KALEVALA 124,431 16,747 19, , , ,304 5,123 34, ,381 LAKEVIEW 126,703 32,279 33, , , , , ,741 MAHTOWA 181,075 54,853 57, , , ,293 4,504 84, ,506 MOOSE LAKE 420,143 63,304 62, , ,638 1,641 3, , ,847 PERCH LAKE 573, , , ,102 3, , ,606 3, , ,689 SILVER 143,726 23,798 23, , , , ,170 SILVER BROOK 1,028,667 96,139 95, , , , , , ,369 SKELTON 126,631 19,145 20, , ,715 2,146 2,577 1,070 56, ,583 SPLIT ROCK 91,675 23,500 23, , , ,429 1,290 40, ,502 THOMSON 2,270, , , ,680 36, ,825 6, , ,172 31,352 6,496 1,076,115 74, ,701 1,586,017 TWIN LAKES 1,424, , ,142 30, ,516 37, , ,063 37,005 38, , ,100 10, ,652 WRENSHALL 124,440 30,666 17, , , , ,706 County 8,028,685 1,408,799 1,402, ,201 37, , ,308 11, , ,770 69,332 2,976, , ,564 3,762,301 CARVER BENTON 846,299 58,761 72, , , ,258 9, , ,713 CAMDEN 777,418 70, ,995 7, ,581 83, , ,052 8,517 2,138 1, , ,550 CHASKA 171,544 7,383 8, , , ,707 DAHLGREN 1,360, , ,488 4, ,001 1, ,780 6,272 8,144 8, , ,696 HANCOCK 289,375 46,983 52,042 1, , ,036 8,266 4,500 1,300 87, ,604 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

27 Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In HOLLYWOOD 869, , ,435 51, ,381 69, , ,017 45, , ,332 LAKETOWN 2,030, , , ,388 3, ,177 2, , ,195 56,579 19, , , ,977 SAN FRANCISCO 858,449 78,209 78, ,266 36, , , , ,880 WACONIA 1,321, , , ,431 1, ,237 2,765 20,676 16, , , ,539 WATERTOWN 1,562, , ,364 54, , ,437 17,093 4,900 1, , , ,832 YOUNG AMERICA 663,885 53,212 66, ,099 1, ,621 1,752 11,068 3, , ,477 & Other Sources County 10,751,972 1,029,623 1,281, ,102 6,754 30, ,598 8,504 7, , , ,564 2,649, ,961 2,882,307 CASS ANSEL 37, ,866 5, , , ,818 BARCLAY 220,898 22,353 28, , , ,427 20,167 70, ,175 BECKER 166,500 28,566 28, ,464 2, , , ,663 22, , BEULAH 75,918 4,022 4, , , , ,856 BIRCH LAKE 843, , , , , , , ,591 BLIND LAKE 103,168 8,808 8, ,707 18, , , , ,000 39,874 BOY LAKE 219,893 29,157 28, ,148 4, , , , ,782 56,387 BOY RIVER 28,810 3,580 3, ,073 2,293 1, , , ,628 BULL MOOSE 48,034 4,641 4, ,779 3,537 1,221 8, , ,899 BUNGO 41,353 19,806 20, , , , ,323 BYRON 44,651 4,211 4, ,635 5, , ,561 1,929 42, ,534 CROOKED LAKE 1,149, , , , ,672 15, , , , ,588 DEERFIELD 83,471 4,910 4, ,289 12, , , , ,499 FAIRVIEW 1,398,014 90,787 91, ,494 1, , , , , ,401 GOULD 113,244 7,487 8, , , , ,895 HIRAM 1,012,920 68,423 70, , , , , ,162 HOME BROOK 83,801 23,133 22, ,754 2, , , ,977 INGUADONA 236,163 18,636 18, ,512 4, , , , ,080 KEGO 812,497 31,086 32, ,177 10, , ,320 3,057 59, ,051 LEECH LAKE 435,260 42,246 41, ,511 5, , , , ,031 LIMA 29,486 3,428 3, ,237 2, , , ,119 LOON LAKE 193,475 52,190 51,668 10, , , ,020 1,331 84, ,480 MAPLE 100,127 48,899 48, , , ,178 5, , ,199 MAY 248,406 77,304 78, , , ,144 2, , ,551 MCKINLEY 51,273 8,409 8, ,159 6, , , ,475 MEADOW BROOK 71,220 30,227 29, ,468 33, , , , ,468 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

28 22 Name of Town Taxable Tax Capacity Tax Levy Payable 2001 Taxes Special Assessments Table 3 Classification of Licenses Permits INTERGOVERNMENTAL REVENUES Federal State County Local Units Charges for Services Earnings Other Borrowing In MOOSE LAKE 42,290 7,933 7, , , , ,485 OTTER TAIL PENINSULA 298,775 45,324 44, ,879 6, ,946 3,172 4,711 1,745 73, ,058 97,503 PIKE BAY 746,043 85,273 88, , , ,005 13, , ,575 PINE LAKE 456,649 29,527 31, ,574 10, , , , ,151 PINE RIVER 430, , , , , , ,702 30,000 11, ,224 PONTO LAKE 821,356 74,916 76, , , ,110 5, , ,914 POPLAR 49,820 7,648 7, ,308 8, , ,738 44, ,734 POWERS 739,186 68,641 71, , , ,401 1, , , ,951 REMER 82,966 10,956 10, , , , ,586 ROGERS 184,213 14,258 16, , , , ,080 37,198 SALEM 34,370 2,956 2, ,051 2, , , ,476 SHINGOBEE 2,138, , ,966 36, ,221 64,542 10, ,158 14,609 10,230 1, , , ,472 SLATER 136,581 10,693 10, ,306 7, , , ,846 SMOKEY HOLLOW 59,577 7,256 7, ,714 6, , ,846 21, ,321 SYLVAN 1,215, , ,387 5, , ,456 2,254 9,236 25, , , ,135 THUNDER LAKE 774,365 37,928 37, ,884 9, ,244 1, , ,205 TORREY 126,026 7,291 7, , , , ,312 TRELIPE 267,673 13,445 13, ,915 34, , ,627 7,603 66, ,069 79,725 TURTLE LAKE 871,698 79,542 80, ,204 15,690 6, , , , ,604 WABEDO 1,044,748 69,382 68, ,133 8, ,619 3, , , , ,074 WALDEN 155,476 18,845 17, , ,589 3, , ,885 WILKINSON 153,798 22,172 24, , , ,065 2,210 42, ,563 WILSON 259,177 59,999 53, , ,853 5, ,808 67, ,000 72,392 WOODROW 1,695, , , , , , , ,011 & Other Sources County 20,633,324 2,435,548 2,459,062 53,270 2,571 12, , ,187 1,221 1,057, , ,036 3,908, , ,146 4,380,062 CHIPPEWA BIG BEND 204,779 16,925 16, ,351 12, , , ,191 CRATE 352,576 48,627 44, , , , ,721 GRACE 261,145 26,041 25, , , , , ,597 GRANITE FALLS 288,088 27,437 27, , , , ,376 HAVELOCK 300,507 29,642 29, , , , , ,668 KRAGERO 140,912 19,914 14, ,274 42, , , ,089 LEENTHROP 329,199 25,753 25, , , , , ,819 LONE TREE 373,350 29,241 28, ,662 46, , , , ,176 [1] Failed to report in time for this publication. [2] Incomplete report submitted.