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Minnesota Statutes, section.6.745 vhdcMiricludes: <br />• Governmental revenues, including and separately stating; <br />o "Property taxes" defined as property taxes levied on an assessed valuation of real. property <br />and personal property, if applicable, by the city and county, including fiscal disparities; <br />.o "Special assessments" defined aslevies.made against certain properties to defray all or <br />part of the costs -of a specific improvement, such as new sewer and water mains, deemed <br />to bene&tprimarilythose:properties; <br />c. `State general.purpase aid" defined as aid received.froni the statethat has no restrictions <br />-on its. use, including local government aid,. county program. aid, and market value credits; <br />and <br />A "Stil*-pafegorical aid" defined as revenues received fora specific purpose, such as streets <br />and highways, fire relief,. and flood control, including but not limited to police and fire <br />state aid and out: of -home placement aid; and <br />• -Current expenditures,. including and separately stating: <br />• "General government"defined as administration costs of city or county governments, <br />including salaries of officials and maintenance of buildings; <br />• "Public safety" defined as costs related to the protection of persons.and*prope.rty, such as <br />police; Are, ambulance services, building inspections, animal control, aAd$ood control; <br />• "Streets and highways" defined as costs associatedwith the maintenance and repair of local <br />highways, streets, bridges, and street.equipment, such.as patching, seal coating, street <br />lighting, street cleaning,and snow removal; <br />1; <br />• "Sanitation" defined as costs of refuse.callection.and disposal; recycling; andvveed and pest <br />control; <br />• "Haman services" defined as activities. designed to provide public assistance and <br />institutional care for individuals economically unable to provide for themselves; <br />• "Healf ? defined as..costs of the maintenance of vitel.statistics, restaurantinspection;. <br />communicable disease control, and various health services and clinics; <br />• "Culture and recreation" defined as costs of libraries, park maintenance, mowing, planting, <br />removal of trees,. festivals, bands, museums, community centers, cable television, baseball <br />fields, and organized recreation activities; <br />• "Conservation of natural resources" def ned as the conservation -and development ofnaturai <br />resources, including.4. ultural and forestry. programs and services, weed inspection <br />services, and soil and water cons%ervation services; <br />• ".Economic development and housing".defined as costs for development and redevelopment' <br />-activities.1h blighted or otherwise economically disadvantaged areas, including low -interest <br />loans, cleanup of hazardous.sites, rehabiliiairign of substandard housing and other physical <br />.facdlities, and other assistance to those wantingto provide housing and economic <br />opportunity within a disadvantaged area; and <br />• "All other current expenditures" defined.as costs not classified.e.lsewhere, such as.airport . <br />expenditures, cemeteries, unallocated insurance .costs, unallocated pension costs, and <br />.poblictransportation costs.,, <br />