Minn. Stat. § 450.31

Every city of the first class, including cities of the first class operating under a home rule charter, may acquire and develop land or lands for public playgrounds and recreational facilities and may pay the cost thereof by levy of an assessment or assessments therefor against the properties deemed benefited by such public playground and recreational facilities in accordance with and pursuant to the procedure set forth in chapter 430, Minnesota Statutes 1953, or in accordance with and pursuant to the provisions of the home rule charter of any city operating under a home rule charter governing local improvements and assessment therefor.