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Minnesota Legislature

Office of the Revisor of Statutes

275.73 Elections for additional levies.

Subdivision 1. Additional levy authorization. Notwithstanding the provisions of sections 275.70 to 275.72, but subject to other law or charter provisions establishing other limitations on the amount of property taxes a local governmental unit may levy, a local governmental unit may levy an additional levy in any amount which is approved by the majority of voters of the governmental unit voting on the question at a general or special election. Notwithstanding section 275.61, any levy authorized under this section shall be levied against net tax capacity unless the levy required voter approval under another general or special law or any charter provisions. When the governing body of the local governmental unit resolves to increase the levy pursuant to this section, it shall provide for submission of the proposition of an additional levy at a general or special election. Notice of the election shall be given in the manner required by law. The notice shall state the purpose and the maximum yearly amount of the additional levy.

Subd. 2. Levy effective date. An additional levy approved under subdivision 1 at a general or special election held prior to September 1 in any levy year may be levied in that same levy year and subsequent levy years. An additional levy approved under subdivision 1 at a general or special election held after August 31 in any levy year shall not be levied in that same levy but may be levied in subsequent levy years.

HIST: 1997 c 231 art 3 s 6

* NOTE: This section, as added by Laws 1997, chapter 231, *article 3, section 6, is effective for taxes levied in 1997 and *1998, payable in 1998 and 1999. Laws 1997, chapter 231, article *3, section 9.