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City of Elk River <br />Component Unit Financial Statements <br />The Housing and Redevelopment Authority of Elk River is a component unit of the City. Its operations <br />are presented as a separate column on the combined financial statements. <br />Housing and Redevelopment Authority Fund <br />This governmental fund is used to account for housing and redevelopment activities. Revenues are <br />derived from the HRA property tax levy. <br />143 <br />