MN HF511

Authorizes cities, towns, and counties to establish a dedicated fund and charge a recreational facilities fee on property to finance parks, trails, playgrounds, and recreational complexes including sporting fields.

Requires governmental units to adopt a parks and trails plan either by ordinance with public hearing or by voter approval (majority vote required) before establishing the fee.

Fee can be charged equally on all property or proportionally based on property value, and must be collected through the property tax statement like a special assessment.

Governmental units must certify anticipated expenditures to the county auditor by October 15 each year, minus any unspent funds from the previous year.

Excess revenues at end of fiscal year must be deducted from next year's fees or, if no other fees are required, may be retained for maintenance of existing facilities or future adopted plans.