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Minnesota Legislature

Office of the Revisor of Statutes

275.077 ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY.
    Subdivision 1. Error in recording levy. If an error is made by a county auditor in recording
the levy of a township lower than the levy certified by the township, the governing body of the
county in which the error was made shall appropriate and disburse to the affected township
sufficient funds to make up for the difference created by the error within 30 days of notification of
the error.
    Subd. 2. Correction of levy amount. The difference between the correct levy and the
erroneous levy shall be added to the township levy for the subsequent levy year; provided that if
the amount of the difference exceeds 0.12089 percent of taxable market value, the excess shall
be added to the township levy for the second and later subsequent levy years, not to exceed an
additional levy of 0.12089 percent of taxable market value in any year, until the full amount of
the difference has been levied. The funds collected from the corrected levies shall be used to
reimburse the county for the payment required by subdivision 1.
History: 1979 c 16 s 1,2; 1989 c 277 art 4 s 23