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Minnesota Legislature

Office of the Revisor of Statutes

275.74 MS 1998 [Expired]
275.74 STATE REGULATION OF LEVIES.
    Subdivision 1. Calculation and notification. The commissioner of revenue shall make all
necessary calculations for determining levy limits for local governmental units and notify the
affected governmental units of their levy limits directly by September 1 of each levy year. The
local governmental units shall, upon request, provide the commissioner with any information
needed to make the calculations. The local governmental unit shall report by September 30, in a
manner prescribed by the commissioner, the maximum amount of taxes it plans to levy for each
of the purposes listed under special levies and any additional levy authorized under section
275.73, along with any necessary documentation. The commissioner shall review the proposed
special levies and make any adjustments needed. The commissioner's decision is final. The final
allowed special levy amounts and any levy limit adjustments must be certified back to the local
governments by December 10. In addition, the commissioner of revenue shall notify all county
auditors on or before five working days after December 20 of the sum of the levy limit plus the
total of allowed special levies for each local governmental unit located within their boundaries
so that they may fix the levies as required in section 275.16. The local governmental units shall
provide the commissioner of revenue with all information that the commissioner deems necessary
to make the calculations provided for in sections 275.70 to 275.73.
    Subd. 2. Authorization for special levies. A local governmental unit may request
authorization to levy for unreimbursed costs for natural disasters under section 275.70,
subdivision 5
, clause (7). The local governmental unit shall submit a request to levy under section
275.70, subdivision 5, clause (7), to the commissioner of revenue by September 30 of the levy
year and the request must include information documenting the estimated unreimbursed costs.
The commissioner of revenue may grant levy authority, up to the amount requested based on the
documentation submitted. All decisions of the commissioner are final.
    Subd. 3. Information necessary to calculate levy limit base. A local governmental unit
must provide the commissioner with the information required to calculate the amount under
section 275.71, subdivision 2, by July 20 of the levy year. If the information is not received by the
commissioner by that date, or is not deemed sufficient to make the calculation under that clause,
the commissioner has the discretion to set the local governmental unit's levy limit for all purposes
including those purposes for which special levies may be made, equal to the amount of the local
governmental unit's certified levy for the prior year.
History: 1Sp2001 c 5 art 16 s 10; 2002 c 377 art 10 s 9; 1Sp2003 c 21 art 7 s 8