What is a “special district” for purposes of the Minn. Stat. § 6.756 audit requirements?

"Special district" means a public entity with a special or limited purpose, financed by property tax revenues or other public funds, that is not included in a city, county, or town financial report as a component of that local government, that is created or authorized by law, and that is governed by:

    1. persons directly elected to the governing board of the district,

    2. persons appointed to the governing board of the district by local elected officials,

    3. local elected officials who serve on the board by virtue of their elected office, or

    4. a combination of these methods of selection.


Special district includes special taxing districts listed in section Minn. Stat. § 275.066.