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RELEVANT LINKS: <br />League of Minnesota Cities Handbook for Minnesota Cities 9/10/2024 <br />Municipal Budgeting Chapter 20 | Page 24 <br /> <br /> <br /> <br />Minnesota Department of <br />Revenue: Certificate of <br />Compliance, (form TNT), <br />Truth in Taxation. <br /> <br /> <br />Nov. 25 <br />to five <br />working <br />days <br />after <br />Decemb <br />er 20 <br />City councils hold meeting(s) to discuss the budget and property <br />tax levy and, before a final determination, allow public input. <br />Nov. 25 <br />to five <br />working <br />days <br />after <br />Decemb <br />er 20 <br />Cities must also file the certificate of compliance with the <br />Department of Revenue within five working days of December <br />20. <br />*The dates listed reflect the dates established by statute. The Minnesota <br />Department of Revenue uses the next business day if the statutory date falls <br />on a weekend or holiday. As such, the calendar provided by Revenue may <br />differ from the dates above. <br />*Cities that are in overlapping counties or are consolidating services have <br />slightly different timelines to certify proposed and final tax levies. <br /> X. Plan B cities <br />Minn. Stat. §§ 412.701 – <br />412.731. <br />Minn. Stat. § 412.651, subd. <br />7. <br /> <br />Handbook, Local <br />Government in Minnesota. <br />Cities with the Plan B form of government must follow unique budgeting <br />requirements in state law. In these cities, the city manager is responsible for <br />the city budget and sets out the required budgeting structure. State law <br />addresses citizen participation in budgeting, requires that the manager read <br />the budget aloud and respond to council questions. As noted previously, <br />once a Plan B city adopts a final budget, budget amendments require <br />approval by a four-fifths vote of all members of the council. <br /> Consult the city attorney when voting on budget amendments in a Plan B <br />city to ensure compliance with the law. <br /> XI. Charter cities <br /> Councils in charter cities must review any special requirements related to <br />city budgets and work with staff and the city attorney to ensure that the <br />requirements in charter and law are met. A number of city charters make the <br />city manager responsible for city budgeting, but the council must still play a <br />role in budget planning and approval. <br />33