MN SF2459

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

Treats the city of Vergas as a "county" for purposes of exercising tax powers under section 298.75, allowing it to follow the same procedures and rules as counties.

Allows the city of Vergas to retain all tax proceeds from the aggregate materials tax, rather than distributing them as would occur under standard county tax 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 with Minnesota Statutes section 645.021, subdivisions 2 and 3, by the city of Vergas governing body and chief clerical officer.