Local Government Definition

Local governments include:

• Cities (statutory or home rule charter)
• Counties
• Townships (towns)

Local Government Exemption

The local government exemption is available to the following:

• Special districts: Public entities with a special or limited purpose that is created or authorized by law. They are financed by property tax revenues or other public funds that are not included in a city, county, or town financial report as a component of that local government. For more information, see Minnesota Statutes 6.465.
• Instrumentality of a statutory or home rule charter city, county, or township: An instrumentality having independent policy making and appropriate authority. For more information, see Minnesota Statutes 471.59. 
• Joint powers board or organization: Two or more governmental units, through action of their governing bodies, adopt a joint powers agreement to issue bonds or obligations to carry out the purposes of the law under which the bonds or obligations are issued. For more information, see Minnesota Statutes 471.59.

These entities must review their own charter to determine if they are organized as described to qualify for the local government exemption.