1997 Minnesota Statutes

   127.05 Tax levy for unpaid judgment.  

    If such judgment is not satisfied, or stayed by appeal or 
 otherwise, before the next annual meeting of the district, a 
 certified copy thereof may be presented at its annual meeting, 
 whereupon the district shall cause the amount of the judgment, 
 with interest, to be added to the tax of the district.  If such 
 tax is not levied and certified to the county auditor on or 
 before October 1 next after presentation, a certified copy 
 thereof may be filed with such auditor at any time before the 
 auditor has extended the tax of such district, with an affidavit 
 showing the amount remaining unpaid thereon and the fact of such 
 presentation to the district.  Thereupon the auditor shall at 
 once levy and extend such amount as a tax upon the property 
 taxable within the district.  By mutual agreement between the 
 district and the judgment creditor the levy may be spread 
 equally over a period of more than one year.  

    HIST: Ex1959 c 71 art 8 s 5; 1986 c 444