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CHAPTER 15 Minn. Stat. § 469.051, Saba. 9. The port authority's annual detailed financial statement must show all receipts and disbursements, their nature, the money on hand, the purposes to which the money on hand is to be applied, the authority's credits and assets, and its outstanding liabilities. The authority must examine the statement together with the treasurer's vouchers. If the authority finds the statement and vouchers correct, it shall approve them by resolution. and record the resolution. Minn. star. §§ a69.oas--a69.o6s. State law governs many other aspects of port authorities, including but not limited to use of city property by a port authority, employees, contracts, and audits. The city attorney also acts as the port authority's attorney. E. Municipal or area redevelopment .agencies Minn. Stat. §§469.109 to Any rural municipality or group of municipalities may establish a public x69.123. known as a municipal or area redevelopment agency, in and for the bod y, area the municipality covers. This law defines municipalities as home rule charter or statutory cities, counties, towns or school districts. Minn. Stat. § 469.110, sUba. 11; The law includes. only rural areas, which generally means all areas that are Minn. star. §x69.111. not within the boundary of any city having a population of 50,000 or more, and not immediately adjacent to urbanized and urbanizing areas with a population density of more than 100 persons per square mile-or areas with an unemployment rate of 6 percent or more. The restrictions limit applicability of the law to rural areas and to the Iron Range. Minn. star. §x69.111. The establishment of the municipal or area redevelopment agency is similar Minn. star. § x69.1 ls. to the establishment of an HRA. A municipal or area redevelopment agency has similar powers to an HRA. F. .City development districts Minn. Stat. §§ 469.124 to Any home rule charter or statutory city may designate development districts 469.134. within the boundaries of the city. Within these districts, cities may: • Adopt a development program to acquire, construct, reconstruct, improve, alter, extend, operate, maintain or promote developments aimed at improving the physical facilities, quality of life, and quality of transportation. • Promote pedestrian skyway systems. • Install special lighting systems, street signs and street furniture, landscaping of streets and public property, and snow removal systems. Minn. star. § x69.127. The law encourages pedestrian skyway systems, underground pedestrian concourses, people-mover systems, and publicly-owned parking structures. It exempts these structures from taxation even when they are attached to privately-owned buildings. HANDBOOK FOR MINNESOTA CITIES 15:11 This chapter last revised 12/1/2011