A percentage of the net highway user tax distribution fund is set aside in accordance with law and apportioned to separate accounts respectively identified as the county turnback account and the municipal turnback account.
Further, a percentage of the net highway user tax distribution fund is set aside and must be used for replacement or reconstruction of town bridges pursuant to the law. This latter account is known as the town bridge account.
Further, a percentage of the net highway user tax distribution fund must be apportioned to the counties for the construction, reconstruction, and maintenance of town roads. This account is known as the town road account.
The funds set aside for town bridges must be allocated to the eligible counties.
The amounts to be distributed to the counties from the town road account must be determined according to the formula prescribed by Minnesota Statutes, section 162.081, subdivisions 2 and 4.
At any time the commissioner determines that either the county or municipal turnback accounts, notwithstanding the town bridge accounts or the town road accounts, has accumulated a surplus not needed for turnback purposes, the commissioner shall properly notify the commissioner of management and budget requesting the transfer of the surplus to the respective county state-aid highway fund or municipal state-aid street fund for apportionment as provided by law.
Upon receipt of an abstract of bids and a certification as to the execution of a contract and bond on an eligible project, the commissioner shall release to a county or urban municipality from turnback account funds up to 95 percent of the turnback share of the contract. The commissioner shall keep the remaining percentage of the turnback share of the contract until the final cost is determined and the project accepted by the district state-aid engineer.
On force account agreements, partial estimates must be accepted on turnback projects approved for construction by local forces, using the agreed unit prices for determining the value of the completed work.
The commissioner shall release from the respective turnback account 95 percent of the value as reported by partial estimates on an eligible turnback project.
Requests for reimbursement of preliminary and construction engineering costs on an eligible turnback project must be submitted and payment must be authorized in accordance with part 8820.1500, subpart 6.
In lieu of contracting work or force account work, the commissioner, with concurrence of the receiving agency, may enter into an agreement to pay a lump sum payment from the turnback account to the receiving agency's road and bridge account equal to the net value of eligible turnback costs for a project to be constructed within 20 years of the release date.
Upon receipt of an abstract of bids and a certification as to the execution of a contract and bond on an eligible project, the commissioner shall release to a county, from town bridge account funds, up to 95 percent of the town bridge account share of the contract. The commissioner shall keep the remaining five percent until the final cost is determined and the project is accepted by the district state-aid engineer.
Minn. R. agency 175, ch. 8820, pt. 8820.2300
Statutory Authority: MS s 161.082; 161.083; 162.02; 162.09; 162.155; L 1983 c 17