Minn. Stat. § 471.6995
EXTENDED TIME TO FILE FINANCIAL REPORT; DISASTER AREAS.
The time limit by which financial reports are required to be filed under section 471.697 or 471.698 , is extended by 90 days for any city or town located in whole or in part within a presidentially declared disaster area, if the time period for which the area is so designated includes at least one of the 30 days immediately preceding the time limit.