Minn. Stat. § 412.018
On July 1, 1975, any city incorporated under and governed by General Statutes 1894, sections 1045 to 1195, Laws of 1895, chapter 8, or Minnesota Statutes 1971, chapter 411; and the cities and borough of Belle Plaine, Special Laws 1868, chapter 36; Chaska, Special Laws 1891, chapter 2; Henderson, Special Laws 1891, chapter 3; St. Peter, Special Laws 1891, chapter 5; New Prague, Special Laws 1891, chapter 46; Shakopee, Special Laws 1875, chapter 6; and St. Charles, Special Laws 1879, chapter 57, shall cease to be governed by the general or special incorporation acts specified in this subdivision and will thenceforth be governed and controlled and derive their corporate legislative and other powers from the laws applicable to statutory cities generally and from such other special laws as may be applicable to them.
MS 1994 [Repealed, 1996 c 310 s 1]
In any city which was a statutory city or borough prior to 1973, and in which the fiscal year has not coincided with the calendar year, the calendar year shall become the fiscal year in 1976. The clerk, subject to the direction of the council, shall make such adjustments for accounts and reports during the transitional year as are necessary to provide the basis for accurate and comparable accounting and reporting.
Minn. Stat. § 412.018
1973 c 123 art 5 s 3 subds 2,3; art 5 s 4; 1974 c 406 s 103