Minn. Stat. § 471.73
In the case of any city within the class specified in section 471.72 having an estimated market value in excess of $37,000,000; and in the case of any statutory city within such class having an estimated market value of less than $5,000,000; and in the case of any statutory city within such class which is governed by Laws 1933, chapter 211, or Laws 1937, chapter 356; and in the case of any statutory city within such class which is governed by Laws 1929, chapter 208, and has an estimated market value of less than $83,000,000; and in the case of any school district within such class having an estimated market value of more than $54,000,000; and in the case of all towns within said class; sections 471.71 to 471.83 apply only if the governing body of the city or statutory city, the board of the school district, or the town board of the town shall have adopted a resolution determining to issue bonds under the provisions of sections 471.71 to 471.83 or to go upon a cash basis in accordance with the provisions thereof.
Minn. Stat. § 471.73
1943 c 526 s 1 subd (b); 1951 c 63 s 3; 1973 c 123 art 5 s 7; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 9 s 21; 2013 c 143 art 14 s 87