The governing body of any home rule charter city of the third or fourth class in this state may levy taxes for all general fund purposes.
This section does not apply to a third class city which is contiguous to a city of the first class located in a different county or to a fourth class city in a county containing a first class city.
Minn. Stat. § 426.04
(1727) 1911 c 318 s 1; 1951 c 317 s 1; 1957 c 709; 1973 c 123 art 4 s 6; 1973 c 773 s 1; 1988 c 719 art 5 s 84; 1989 c 277 art 4 s 48; 1Sp1989 c 1 art 5 s 30