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473F.11 LATE LEVIES.
    Subdivision 1. Failure to certify levy. If a governmental unit does not certify its levy to the
county auditor by November 25, then for purposes of section 473F.08, subdivision 3, clause (a),
and section 473F.08, subdivision 5, its levy shall be deemed to equal its levy in the preceding year.
    Subd. 2. Change in levy. If a governmental unit certifies its levy to the county auditor on
or before November 25, no change in its levy subsequent to that date shall be recognized for
purposes of section 473F.08, subdivision 3, clause (a), and section 473F.08, subdivision 5.
    Subd. 3. Application. Subdivisions 1 and 2 shall not apply to section 473F.08, subdivision 3,
clause (b), and section 473F.08, subdivision 4.
    Subd. 4. Adjustment in succeeding year. If, in any year, the levy employed in respect to
a governmental unit, for purposes of section 473F.08, subdivision 3, clause (a), and section
473F.08, subdivision 5, is determined under subdivision 1 or subdivision 2, and its actual levy
as determined subsequent to November 25 is a different amount, then its levy as otherwise
determined in the succeeding year shall, for purposes of those provisions, be increased in the
amount of the difference if the actual levy was greater than that employed for purposes of those
provisions, or decreased in the amount of the difference if the actual levy was less than that
employed for purposes of those provisions.
History: Ex1971 c 24 s 11