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
Official Publication of the State of Minnesota
Revisor of Statutes