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275.067 SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION
OF LEVY OR SPECIAL ASSESSMENTS.
Special taxing districts as defined in section 275.066 organized on or before July 1 in a
calendar year may certify a levy to the county auditor in that same year for property taxes or
special assessments to be payable in the following calendar year to the extent that the special
taxing district is authorized by statute or special act to levy taxes or special assessments. Special
taxing districts organized after July 1 in a calendar year may not certify a levy of property taxes
or special assessments to the county auditor under the powers granted to them by statute or
special act until the following calendar year.
History: 1994 c 416 art 1 s 29

Official Publication of the State of Minnesota
Revisor of Statutes