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City of Little Canada <br />Five -Year Capital Improvement Plan <br />2014 through 2018 <br />I. INTRODUCTION <br />In 2003, the Minnesota State Legislature adopted a statute that generally <br />exempts municipal bonds issued under a capital improvement program from <br />the referendum requirements usually required for city halls, public works, <br />and public safety facilities. The 2005 Legislature added towns to the <br />meaning of a municipality and town halls and libraries to the meaning of a <br />capital improvement. <br />Ehlers & Associates, Inc. Page 3 <br />13 <br />