2001 Minnesota Statutes

     275.07 City, town, county, and school district taxes. 

    Subdivision 1.    Certification of levy.  (a) Except as 
 provided under paragraph (b), the taxes voted by cities, 
 counties, school districts, and special districts shall be 
 certified by the proper authorities to the county auditor on or 
 before five working days after December 20 in each year.  A town 
 must certify the levy adopted by the town board to the county 
 auditor by September 15 each year.  If the town board modifies 
 the levy at a special town meeting after September 15, the town 
 board must recertify its levy to the county auditor on or before 
 five working days after December 20.  The taxes certified shall 
 not be reduced by the county auditor by the aid received under 
 section 273.1398, subdivision 2, but shall be reduced by the 
 county auditor by the aid received under section 273.1398, 
 subdivision 3.  If a city, town, county, school district, or 
 special district fails to certify its levy by that date, its 
 levy shall be the amount levied by it for the preceding year. 

    (b)(i) The taxes voted by counties under sections 103B.241, 
 103B.245, and 103B.251 shall be separately certified by the 
 county to the county auditor on or before five working days 
 after December 20 in each year.  The taxes certified shall not 
 be reduced by the county auditor by the aid received under 
 section 273.1398, subdivisions 2 and 3.  If a county fails to 
 certify its levy by that date, its levy shall be the amount 
 levied by it for the preceding year.  

    (ii) For purposes of the proposed property tax notice under 
 section 275.065 and the property tax statement under section 
 276.04, for the first year in which the county implements the 
 provisions of this paragraph, the county auditor shall reduce 
 the county's levy for the preceding year to reflect any amount 
 levied for water management purposes under clause (i) included 
 in the county's levy. 

    Subd. 1a.    Application of limitations.  Any limitation 
 upon the amount that may be levied by a local taxing 
 jurisdiction shall apply to the sum of the levy as certified 
 under subdivision 1 plus the certified homestead and 
 agricultural credit aid amount under section 273.1398, 
 subdivision 2, unless the commissioner of revenue certifies to 
 the county auditor that the limitation applies to the levy under 
 subdivision 1 only. 

    Subd. 2.    School district in more than one county.  In 
 school districts lying in more than one county, the clerk shall 
 certify the tax levied to the auditor of the county in which the 
 administrative offices of the school district are located. 

    Subd. 3. Repealed, 1993 c 375 art 4 s 21 

    Subd. 4.    Report to commissioner.  (a) On or before 
 October 8 of each year, the county auditor shall report to the 
 commissioner of revenue the proposed levy certified by local 
 units of government under section 275.065, subdivision 1.  If 
 any taxing authorities have notified the county auditor that 
 they are in the process of negotiating an agreement for sharing, 
 merging, or consolidating services but that when the proposed 
 levy was certified under section 275.065, subdivision 1c, the 
 agreement was not yet finalized, the county auditor shall supply 
 that information to the commissioner when filing the report 
 under this section and shall recertify the affected levies as 
 soon as practical after October 10. 

    (b) On or before January 15 of each year, the county 
 auditor shall report to the commissioner of revenue the final 
 levy certified by local units of government under subdivision 1. 

    (c) The levies must be reported in the manner prescribed by 
 the commissioner.  The reports must show a total levy and the 
 amount of each special levy. 

    Subd. 5.    Revised final levy.  (a) If the final levy 
 of a taxing jurisdiction certified to the county auditor is 
 incorrect due to an error in the deduction of the aid received 
 under section 273.1398, subdivision 2, in determining the 
 certified levy as required under subdivision 1, the taxing 
 jurisdiction may apply to the commissioner of revenue to 
 increase the levy and recertify it in the correct amount.  The 
 commissioner must receive the request by January 2. 

    (b) If the commissioner determines that the requirements of 
 paragraph (a) have been met, the commissioner shall notify the 
 taxing jurisdiction that the revised final levy has been 
 approved.  Upon receipt of the approval, but no later than 
 January 15, the governing body of the taxing jurisdiction shall 
 adopt the revised final levy and the taxing jurisdiction shall 
 recertify the revised final levy to the county auditor.  The 
 county auditor shall use the revised final levy to compute the 
 tax rate for the taxing jurisdiction. 

    (c) The county auditor shall report to the commissioner of 
 revenue the revised final levy used to determine the tax rates 
 for the taxing jurisdiction.  The provisions of section 275.065, 
 subdivisions 6, 6a, and 7 do not apply to the revised final levy 
 for the taxing jurisdiction certified under this section. 

    (d) The taxing jurisdiction must publish in an official 
 newspaper of general circulation in the taxing jurisdiction a 
 notice of its revised final levy.  The notice shall contain 
 examples of the tax impact of the revised final levy on 
 homestead, apartment, and commercial classes of property in the 
 taxing jurisdiction.  The county auditor shall assist the taxing 
 jurisdiction in preparing the examples for the publication. 

    HIST: (2058) RL s 869; 1973 c 123 art 5 s 7; 1977 c 423 art 4 
 s 5; 1978 c 764 s 101; 1987 c 268 art 6 s 36; art 7 s 40; 1988 c 
 719 art 5 s 31,32; 1989 c 277 art 2 s 37; 1Sp1989 c 1 art 3 s 
 23; art 4 s 1,2; art 9 s 39,40; 1990 c 480 art 7 s 17; 1990 c 
 604 art 3 s 27,28; art 4 s 5; 1993 c 375 art 3 s 25,26; art 4 s 
 6,7; 1Sp1993 c 1 art 2 s 6; 1994 c 416 art 1 s 65; 1994 c 465 
 art 3 s 73; 1995 c 264 art 11 s 6; 1996 c 471 art 3 s 19; 1997 c 
 231 art 4 s 9; 1998 c 389 art 3 s 14; 1Sp2001 c 5 art 3 s 51