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<br />bound to expound the language according to the common sense and ordinary meaning of the <br /> <br />words. "') <br /> <br />The resident exception included in Minn. Stat. S l24D.10 is Hmited, and by its explicit <br /> <br />terms is prefaced to only apply: <br /> <br />If a charter school is theonlv school located in a town serving pupils within a <br />particular grade level . . . /' <br /> <br />Minn. Stat. S l24D.10, subd. 9(3) (2006) (emphasis added). Although the statute does not define <br /> <br />"town," the word town has a plain meaning that does not include cities. Black's Law Dictionary <br /> <br />defines "town" as follows: <br /> <br />town. 1. A center of population that is larger and more fully developed than a <br />village but that (traditionally speaking) is not incorporated as a city. 2. The <br />territory within which this population lives. 3. Collectively, the people who live <br />within this territory. Cf. CITY.! <br /> <br />Black's Law Dictionary (8th ed. 2004), town (emphasis added). <br /> <br />Cities and towns are separate and distinct forms of local government entities in <br /> <br />Minnesota. The term "local government unit" is defined by statute to mean "any county, city, <br /> <br />town, school district, special district or other political subdivisions or public corporation. . . ." <br /> <br />Minn. Stat. S 473.121, subd. 6 (2006). Obviously, the legislature recognizes cities and towns as <br /> <br />being two distinct types of local governments and not one and the same. And, the legislature has <br /> <br />further provided a mutually exclusive process by which cities and towns are to be formed. A <br /> <br />town is organized under Minnesota law and is specifically defined as a public corporation with <br /> <br />certain duties and powers. See Minn. Stat. S 365.02 (2006). Towns as political subdivisions are <br /> <br />distinct from cities in geography, governance and manner of operation. In contrast to. towns, <br /> <br />] BJack's Dictionary's of the cf. signal preceding the tenn CITY in this definition is significant. <br />'''Cf.' is used to refer to related but distinguishable terms." Guide to the Dictionary Black's Law <br />Dictionary (8th ed. 2004) (emphasis added). <br /> <br />10 <br /> <br />-137- <br />