2002 Minnesota Statutes

     275.067 Special taxing districts; organization date; 
  certification of levy or special assessments. 

    Special taxing districts as defined in section 275.066 
 organized on or before July 1 in a calendar year may certify a 
 levy to the county auditor in that same year for property taxes 
 or special assessments to be payable in the following calendar 
 year to the extent that the special taxing district is 
 authorized by statute or special act to levy taxes or special 
 assessments.  Special taxing districts organized after July 1 in 
 a calendar year may not certify a levy of property taxes or 
 special assessments to the county auditor under the powers 
 granted to them by statute or special act until the following 
 calendar year. 

    HIST: 1994 c 416 art 1 s 29