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Minnesota Legislature

Office of the Revisor of Statutes

275.62 TAX LEVIES; REPORT TO THE COMMISSIONER OF REVENUE.
    Subdivision 1. Report on taxes levied. The commissioner of revenue shall establish
procedures for the annual reporting of local government levies. Each local governmental unit
shall submit a report to the commissioner by December 30 of the year in which the tax is levied.
The report shall include, but is not limited to, information on the amount of the tax levied by the
governmental unit for the following purposes:
(1) social services and related programs, which include taxes levied for the purposes defined
in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses (a), (j), and (v);
(2) the amounts levied for each of the purposes listed in section 275.70, subdivision 5; and
(3) other levies, which include the taxes levied for all purposes not included in clause (1),
(2), or (3).
    Subd. 2. Local governments required to report. For purposes of this section, "local
governmental unit" means a county, home rule charter or statutory city with a population greater
than 2,500, a town with a population greater than 5,000, or a home rule charter or statutory city or
town that receives a distribution from the taconite municipal aid account in the levy year.
    Subd. 3. Population estimate. For the purposes of this section, the population of a local
governmental unit shall be that established by the last federal census, by a census taken under
section 275.14, or by an estimate made by the Metropolitan Council or by the state demographer
made under section 4A.02, whichever is the most recent as to the stated date of count or estimate
for the calendar year preceding the current levy year.
    Subd. 4. Penalty for late reporting. If a local government unit fails to submit the report
required in subdivision 1 by January 30 of the year after the year in which the tax was levied, aid
payments to the local governmental unit in the year after the year in which the tax was levied
shall be reduced as follows:
(1) for a county, the aid amount under chapter 256M shall be reduced by five percent; and
(2) for other local governmental units, the aid certified to be received under sections
477A.011 to 477A.014 shall be reduced by five percent.
History: 1992 c 511 art 5 s 10; 1995 c 186 s 119; 1997 c 231 art 3 s 2; 1999 c 243 art 6 s
10; 1Sp2001 c 5 art 3 s 54; 2005 c 98 art 3 s 22