MN HF2161

Authorizes the city of Vergas in Otter Tail County to impose an aggregate materials tax under Minnesota Statutes section 298.75 if the county does not impose such a tax and approves the city's imposition.

Grants the city of Vergas the same powers as a county for purposes of exercising the aggregate materials tax, with all tax proceeds retained by the city rather than shared under standard subdivision 7 provisions.

Automatically repeals any aggregate materials tax imposed by the city of Vergas if Otter Tail County subsequently imposes its own aggregate materials tax.

Takes effect upon compliance by the city of Vergas's governing body and chief clerical officer with Minnesota Statutes section 645.021, subdivisions 2 and 3.