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    Subdivision 1. Levy of tax. Counties, cities and towns are authorized, if necessary, to levy
an amount sufficient to pay the expense of a postaudit by the state auditor.
    Subd. 2. Cost of postaudit. The amount of said levy shall be the amount of the claim or
claims submitted by the state auditor for such services or the auditor's estimate of the entire cost,
and said amount shall be certified by the governing body, after the request or petition for the
audit has been filed, to the county auditor, along with amounts requested for other governmental
purposes. If such levy has been made in excess of statutory limitations, and if the request or
petition is withdrawn after the amount of the levy has been certified but the levy cannot be
canceled because it has been spread on the tax lists, the governing body shall cause the proceeds
of such levy to be transferred to the general fund and reduce the succeeding year's levy for general
purposes accordingly. Provided, however, counties, cities, and other governmental units whose
financial affairs are required by statute or charter to be audited at regular intervals may levy
annually or biennially in anticipation of the audit expense, without the presentment of such
claim or estimate by the state auditor.
    Subd. 3. Use of proceeds of levy. The proceeds of said levy shall be set aside and used only
to cover the state auditor's claim.
History: 1951 c 189 s 1; 1953 c 338 s 1; 1959 c 518 s 5; 1973 c 123 art 5 s 7; 1973 c 492 s
14; 1978 c 764 s 1; 1983 c 314 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 5 s 1; 1Sp1995 c 3 art 1 s 1