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Minnesota Legislature

Office of the Revisor of Statutes

428A.05 COLLECTION OF SERVICE CHARGES.
Service charges may be imposed on the basis of the net tax capacity of the property on which
the service charge is imposed but must be spread only upon the net tax capacity of the taxable
property located in the geographic area described in the ordinance. Service charges based on net
tax capacity may be payable and collected at the same time and in the same manner as provided
for payment and collection of ad valorem taxes. When made payable in the same manner as ad
valorem taxes, service charges not paid on or before the applicable due date shall be subject to the
same penalty and interest as in the case of ad valorem tax amounts not paid by the respective due
date. The due date for a service charge payable in the same manner as ad valorem taxes is the
due date given in law for the real or personal property tax for the property on which the service
charge is imposed. Service charges imposed on net tax capacity which are to become payable
in the following year must be certified to the county auditor by the date provided in section
429.061, subdivision 3, for the annual certification of special assessment installments. Other
service charges imposed must be collected as provided by ordinance. Service charges based on
net tax capacity collected under sections 428A.01 to 428A.10 are not included in computations
under section 469.177, chapter 276A or 473F, or any other law that applies to general ad valorem
levies. For the purpose of this section, "net tax capacity" means the net tax capacity most recently
determined at the time that tax rates are determined under section 275.08.
History: 1988 c 719 art 5 s 84; art 14 s 5; 1989 c 329 art 13 s 20; 1995 c 264 art 16 s
18; 1996 c 471 art 11 s 12