Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of 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. 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, subdivision 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    Subd. 1a.[Repealed, 2004 c 228 art 3 s 18]
    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    Subd. 3.[Repealed, 1993 c 375 art 4 s 21]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.
    Subd. 5.[Repealed, 2004 c 228 art 3 s 18]
History: (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; 2004 c 228 art 3 s 10; 2005 c 151 art 5 s 28,29