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Page 1 of 1 <br />From: HawkLaw1@aol.com <br />Sent: Tuesday, November 15, 2005 1:09 PM <br />To: Gordon Heitke <br />Subject: Sales tax resolution <br />Gordon: <br />I have reviewed the proposed resolution by the City Council that would support the necessity of a referendum <br />on the sales tax increase for the Vikings Stadium. <br />Minnesota Statute 297A.99 Subdivision 3(a) states: "Imposition of a local sales tax is subject to approval by the <br />voters of the political subdivision at a general election ". Subdivision 2 of this statute states that the political <br />subdivision that is requesting state legislative approval of the local sales tax must also adopt a resolution of <br />approval. The Anoka County Board would be the political subdivision required to indicate its approval. <br />There are no requirements that any of the other political subdivisions within the County act in favor or against <br />the proposed local sales tax. Accordingly, the adoption of this resolution is purely at the discretion of the City <br />Council and is not required by law. If any council members have questions about this matter please feel free to <br />contact me. <br />Bill Hawkins <br />file: / /C:\Documents and Settings \jean.viger \Local Settings \Temporary Internet Files \OLK... 11/21/2005 <br />