Minnesota Code § 365.07

TO PAY OFFICERS AND EXPENSES; TO RAISE MONEY.
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It is a town charge:
(1) to pay town officers for services performed for the town;
(2) to pay contingent expenses necessarily incurred for the use and benefit of the town;
(3) to raise money authorized to be raised by the vote of the town meeting for general purposes; and
(4) to raise money directed by law to be raised for any town purpose.

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